An office is a reasonably distinct subgroup within a firm, whether constituted by formal organization or informal practice, where personnel who make up the subgroup generally serve the same group of clients or work on the same categories of matters. Substance should govern the office classification. For example, the expected regular personnel interactions and assigned reporting channels of an individual may well be more important than an individual’s physical location.
Office means a building or premises used for office, administrative or clerical purposes (including writing, book-keeping, sorting papers, filing, typing, duplicating, machine calculating, police and fire service work, drawing and editorial preparation of work for publication), financial transactions (including banking and building society work) and communications (including postal, telegraph and radio, television, film, audio or video recording or performance (not open to the public), communication or control)
A room, group of rooms, or building whose primary use is the conduct of a business, professional service, or governmental activity of a nonâ€retail nature; including administration, record keeping, clerical work, and similar functions. This definition is not meant to include manufacturing, processing, repair, or storage of materials or products.
Office has been defined 17 different ways in documents like ISDA MASTER AGREEMENT AND SCHEDULE, AICPA Code of Professional Conduct, Building Standards Technical Handbook: Non-Domestic, and 7 more.