Office / Facilities
Cost of rent, coworking, and office facilities for the period. Smaller for remote-first companies; a fixed commitment where leased. — Finance KPI, I'mBoard-authored (editorial tier).
I'mBoard-authored (editorial tier)
No public third-party standard anchors this KPI yet, so I'mBoard authors and maintains the definition — transparently labeled as editorial tier. See the ontology methodology for the published vs editorial tier system and the back-attribution workstream.
Rogue ID: finance.office_facilities
Type: Currency
Domain: Finance
Definition
Cost of rent, coworking, and office facilities for the period. Smaller for remote-first companies; a fixed commitment where leased.
Formula
Office / facilities / rent cost for the period.Why it matters
A fixed cost and lease commitment that affects runway flexibility.
How to interpret
Note lease commitments separately from period cost when discussing runway.
Calculation policy
How an AI agent should compute this KPI from messy company data. Free-text rules consumed at reasoning time — not a deterministic DSL. The most common ways to get this wrong are listed under Common miscomputations.
Inclusion rules
- Rent, coworking, office facilities, utilities, and maintenance for the period.
Exclusion rules
- The capital/right-of-use lease asset amortization (depreciation & amortization) where presented separately.
- Lease commitment principal — a balance-sheet liability, not period cost.
Required inputs
- Lease schedule and period rent; coworking invoices.
Edge cases
- ASC 842 splits right-of-use asset amortization from cash rent — state which is shown.
- Smaller for remote-first companies; a fixed commitment where leased.
Validation checks
- A fixed cost and lease commitment affecting runway flexibility — note the remaining commitment separately from period cost; rolls into finance.total_ga.
Common miscomputations
- Confusing cash rent with ROU-asset depreciation under ASC 842.
- Ignoring the remaining lease commitment when discussing runway.
Related KPIs
finance.total_ga
Source
I'mBoard editorial — authored and maintained by I'mBoard, first published 2026-04-01. No third-party standard is cited for this KPI; when one emerges, the definition is back-attributed and promoted to the published tier (a minor version bump). Read the ontology methodology for the published vs editorial tier system, attribution rules, and dispute process.
Stage relevance
| Company stage | Priority |
|---|---|
| Series A | Recommended |
| Series B | Recommended |
| Series C+ | Recommended |
| Public | Recommended |
Suggested for stages: Series A, Series B, Series C+, Public.
Default owning functions
- Finance
Machine-readable
- This KPI as JSON:
/api/ontology/finance/office_facilities.json - All Finance KPIs:
/api/ontology/finance.json - Full catalog:
/api/ontology/index.json
Total Support & Revenue
Total support and revenue recognized in the period — the sum of individual, foundation, government, corporate, earned, event, in-kind and investment lines. The Statement of Activities top line and the denominator every funding-mix read is taken against. — Finance KPI anchored to FASB ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities.
Operationally Available Cash
Unrestricted cash adjusted for near-term working-capital effects — i.e. the cash that is actually deployable after accounting for receivables coming in, payables going out, and accrued obligations crystallizing in the next reporting period. More conservative than `finance.total_unrestricted_cash` because it nets out the cash a healthy AR/AP cycle is already promising or claiming. The board reads this as the "real" cash position when working capital is material to the business (typical at Series A+, when AR/AP cycles get sizeable). Common pitfall: at early stage AR is small and AP is mostly payroll/SaaS, so this collapses to unrestricted cash — once enterprise deals or 60-day net terms appear, the gap widens fast. — Finance KPI, I'mBoard-authored (editorial tier).