The costs of building objects and moving the headquarters are included in the "Construction" or "Other" sections, which do not affect the company's operating profit.
The cost of building objects and relocating the company's seat are included in the property maintenance costs. In this way, the construction of objects and the transfer of HQ affect the company's operating profit. This impact can be very large when the objects are expensive or company value is high (HQ transfer cost is 1%). This often results in a strange drop in income for players visible on the graph, which actually did not happen.