Why, you might well ask, does it pay the owners of office space to keep it empty rather than dropping the rent a bit to get tenants in?
That would seem to be the obvious thing to do. Only one problem, that the value of that office drops if the rent does.
That reduction of fixed assets on the balance sheet can bankrupt the business. So the building stays overvalued & empty!
The next question then is, by how much are Britain's buildings now overvalued as a result of this accounting fraud?
Any takers for that mathematical challenge?

Bristol’s 1.75 million square feet of empty office space = 75,000 homes.

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