In order for our "Office" reports to be accurate, we need one office (with one door) to show up as 1 office. However, we may have cubicle furniture set up inside this office that can accommodate 2 people inside this one space at the same time. Or, we can remove the cubicle furniture and configure this one office to accommodate only 1 person.
We need a way to show this office as one office on our reports, but to show that two users may be sharing this one office at the same time. I mention this to differentiate between a "shared" office that may be shared by two people, but they are present on different days and never in the same office at the same time.