I think (and am maybe imagining?) that there is some kind of tax deduction for empty warehouse space and that technically a floor in an office building with abs

I think (and am maybe imagining?) that there is some kind of tax deduction for empty warehouse space and that technically a floor in an office building with absolutely no employees there qualifies as a warehouse. Not my area of expertise though. But nevertheless I’ve heard there are some cost optimizations to be had when the office is fully empty too.