In AECOsim SS6, when exporting to IFC2x3 Facilities Management Handover with a COBie Spreadsheet option, the Excel file is always empty after the export and does not include any elements in it.
https://communities.bentley.com/products/building/building_analysis___design/w/building_analysis_and_design__wiki/15865.certain-elements-do-not-export-to-ifc-cobie