Xref: utzoo comp.cog-eng:425 comp.software-eng:138 comp.edu:836
Path: utzoo!mnetor!uunet!husc6!necntc!adelie!infinet!rhorn
From: rhorn@infinet.UUCP (Rob Horn)
Newsgroups: comp.cog-eng,comp.software-eng,comp.edu
Subject: Re: Offices versus Cubicles (LONG)
Message-ID: <1077@infinet.UUCP>
Date: 22 Jan 88 14:41:39 GMT
References: <2058@pdn.UUCP> <82@sickkids.UUCP>
Reply-To: rhorn@infinet.UUCP (Rob Horn)
Organization: Infinet, Inc.  North Andover, MA
Lines: 19

>I was finally given some insight as to why, by someone from the company
>that sold us these things:  Tax reasons.  Apparently, the barnstalls are
>considered office furnishings, provided that they are free standing and
>don't connect to the ceiling.  And office furniture can be depreciated
>quickly.  Not true for money spent putting up drywall.  So, there you
>are:  The beancounters strike again.  Sigh.

Also the legal beagles.  By very old English law, and thence into the
laws of most English speaking countries, walls etc. are leasehold
improvements that become the property of the owner.  Since most office
space is rented, installing walls requires extra investment by the
owner (e.g. higher rents) or a pseudo-gift by the renter.  When a
company moves, the stalls can also be taken while the walls stay with
the building.

-- 
				Rob  Horn
	UUCP:	...harvard!adelie!infinet!rhorn
	Snail:	Infinet,  40 High St., North Andover, MA
	(Note: harvard!infinet path is in maps but not working yet)