||The commitment to corporate real estate (CRE) is important at several levels. At a country level it is an important factor in the assessment of the scale that corporate real estate has in contributing to the country directly and indirectly. It is also important to understand the relative balance between the landlord and the occupier equation, as corporate real estate has been and still remains the Cinderella of the real estate world, with an under representation in the press, in the professions that service it and within academia. For the corporate themselves CRE tends to be treated as a cost aspect to the business and not something that adds value to the business, both in terms of the bottom line and shareholder value.The work on assessing the actual levels of commitment has been limited and this work is intended to be part of a larger project. This initial piece is a snap shot of 12 months of accounts for the FTSE350, that is the top 350 quoted companies listed in the UK, but with a longitudinal time line for certain sectors. Ultimately the aim is to run the analysis across all sectors of the FTSE350 to ascertain how the profile of property within business has changed over time and in particular through the recession.