Yeah, but you can depreciate cubicle systems, which is something you can't do with drywall. Curiously, cubes count as office furniture (and hence business mach

Yeah, but you can depreciate cubicle systems, which is something you can't do with drywall. Curiously, cubes count as office furniture (and hence business machines), which means that you can depreciate it much more efficiently than you can if it was a capital improvement cost, which makes it cheaper on paper. Even better, if you've got some crafty people, you can have someone else own the things and lease the cubes - which is even better from a tax point of view. While this probably doesn't apply in a startup context, it has a significant impact if you're moving into a larger space and will be paying for the improvements yourself.