This document provides guidance on subleasing office space. It discusses that organizations may need to sublease space due to excess capacity, obsolete facilities, or reduced space needs. The key difference between subleasing and leasing is that the goal of subleasing is to minimize losses, not maximize profits. When subleasing space, factors to consider include the amount of space, configuration, furniture/fixtures, lease term, rent amount, and potential improvements needed. Strategies for marketing sublet space include setting the rental rate below market, determining funding for improvements, setting approval parameters, and utilizing networks. The focus should be on minimizing financial losses from the sublease transaction.