Exactly. If you’re paying me from 8:00-5:00 I am starting at exactly 8:00. If my computer takes 5 minutes to boot, connect, etc., that starts happening at 8:00. If you want me online and responsive at 8:00, then you have to pay me for the boot time before 8:00. No pay, no work.

They can’t depreciate the assets and use them as a deduction if it doesn’t count as an office expense. That only qualifies if a threshhold minimum number of workers spend a threshhold minimum amount of time in the office.