[reportgunner]

Yes that is true. Except for the cases when workers already _start_ the job as remote. In such cases these costs are never created and therefore never avoided.

You should also consider that the costs you've outlined are not paid "per headcount" but rather collectively for the company / per company site. This means that often the company would need to completely disimss the office location or move to a smaller location.

I do not disagree with you, I'm just showing that money are not some magical points that you allocate with everything else falling into place.