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QUESTION: What location should be used as the base location?
If you are adjusting a structure to various destinations or are adjusting for remote worker pay, then it is relevant to consider the location used to build the base structure itself. Often, this is either the headquarters location or the U.S. average, depending on the source data of the original structure. So, matching the location of the source data can help identify a starting point for the base location. The differentials are always relative to the base location, so this is an important factor in the analysis.