Office landlords want Tenants to use their tenant improvement allowances for fixed improvements that may have a residual value.  Tenants are reducing the number of enclosed offices and in turn , this lowers tenant improvement costs.  Instead, tenants want to use the savings to purchase their furniture and cabling systems.  Indeed, in open offices, furniture is becoming  a more important determinant of the office layout.  Unfortunately for the landlord, furniture is even less likely to have any residual value.