Another interesting financial problem with ROWE and overly reliant remote firms like Best Buy is the following: Generally they have a massive accrued corporate liability for unused vacation and other PTO benefits that simply never are recorded as a result of ROWE, these end up being large accruedliabilities to the company.
The state also uses a liability estimation method (the Projected Unit Credit method) that modestly understates accrued pension benefits, and amortizes its unfunded pension liabilities over a period slightly longer than the 30 years recommended by GASB.