> It is all about efficient use of real estate. In many cases the Federal tax code can also be the driver of these decisions because the amortization on buildi

> It is all about efficient use of real estate. In many cases the Federal tax code can also be the driver of these decisions because the amortization on building upgrades is way longer than cubicles. However, tables over cubicles is likely something else. To me, it's just cheap, like how call centers used to be (even they have cubicles now).