No, the expenses for just the home office are different. These are not allocated from the total for the house. One good example would be an improvement made only to the home office for something like new paint or paneling or a fireplace just in the home office. Another example might be a window air conditioner just for the home office to keep the computer equipment cool. That kind of expense is 100% deductible for the home office because it's not shared by the rest of the house.
