If you are leasing an office space, lets say 1000 sqm for 10 $ per sqm per year.
After a year you realize you have 200 sqm excess office space and you decide to sublease it to another company.
You manage to find a tenant , but they only pay 8$ per sqm for the 200 sqm. Do you need take the loss directly for the 2 $ per sqm, till the end of the contract when the sublease is signed?`