Ignoring the cash flow standpoint, do you really want to own a building?  It's one thing to own the building you are in when you are the only tenant, and another to have to deal with people pestering you during tax season.  "My office is too hot".  "My office is too cold".  "One of my lightbulbs burned out"  And of course the classic "the toilet is plugged up and there is water running down the hallway".  Personally, if they gave me the building I don't know that I would take it.  But then again, as pointed out the other day, I am old and grouchy.  😞