I work from home 3-4 days a week, and absolutely have a home office setup. As it falls into the "two or more days per week" category, my home office is considered a "remote office" by my employer for workplace health-and-safety purposes. This means I needed to take photos, and fill out a declaration that the setup was ergonomically sound (chair, desk/keyboard/mouse/monitor height, lighting, etc), that there werent any dangers/risks around, etc. Certainly no way I could get away with sitting on a couch or at the kitchen table (well I can, I just have to say that I'm not...). Welcome to big corporate CYA!