[911Rob]

OK,
funding, yes cash.
When I started in business I gave away 70% of my profits for the start up cash with a couple investors; I rolled my 30% back to them and bought them out in 4 years. What'ya gonna do?

Business is about profit, no profit, no do.
Profit comes AFTER overheads are paid, Overheads can EAT profit.
IMO, forget the $18/sqft office space and all the OH associated.
Build/Add a nice home office, professional. If your house won't accomodate, move.
Separate entrance, phone, fax, computer, etc., all at home.
my two cents, sometimes its not feasible, I know.

edit: heh, what am I doing, you're an accountant, you already know this stuff?