@Golfer2016   "Journal of Accountancy says 'Home office, Including depreciation'.  Thoughts?"

Some random CPA writing for the Journal of Accountancy mentions depreciation as part of a list that includes "anything that is deductible under Regs. Sec. 1.62-2." Nowhere in Regs. Sec. 1.62-2 are the words "depreciation" or "home office."  Reliance on sloppy writing results in sloppy answers.