I didn't personally calculate it, or see exactly how they came to it. But I know it included things that all employees need, whether remote or not, plus a few things specifically needed by remote employees. For example:

* Laptop

* Accounts like email, Slack

* Entertainment (e.g. Christmas party)

* HR (this covered specific HR services like payroll, not the whole thing)

* IT support

* Travel expenses

* Home working budget

* Training