As the COVID-19 pandemic continues and businesses make strategic changes in response, one of the primary areas of focus is managing where employees will work and evaluating real estate portfolios.

In a recent survey conducted by Deloitte, 66.9 percent of 7,700 respondents indicated they have launched a program or plan to initiate a study to look at how they use real estate in the post-pandemic world.

Maria L. Murphy, CPA, is a regular contributor to Compliance Week. She is a senior content management analyst, accounting and auditing products, CCH tax and accounting North America for Wolters Kluwer....