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This is pretty fancy to call it a shed. Walk outside any Lowe’s or Home Depot and you will see several pre-built options that can be had for $500-$4000 with them getting increasingly elaborate.

Electrical + AC is a firm line where that goes from shed to detached office.

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I mean I was just in Costco and they were selling some 8x12 sheds for like $6500. They weren't even finished inside. Just a floor, 4 walls and a roof. No foundations, no insulation, no sheetrock, no power. I suck at carpentry and even I could build that in a few days.
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It's probably mostly labor cost. An 8x10 shed kit starts at under $US2k but if you pay someone to assemble it, including electrical, the price will go up very quickly.

I know someone who builds horse shelters that are larger than that, but a fraction of the cost, delivered. I've actually been thinking that if I wanted an outside office, I'd ask him to custom build one with the fourth wall closed (horse shelters are 3-sided) and I'd insulate and sheetrock it myself. IIRC he did our 10x30 one for about $2k, including delivery.

Around here, the cutoff for needing a permit for a "permanent structure" is 10'x12' which is a pretty good sized outside office.

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You could do it for less than half that cost if you do your own labour. I actually came into the article thinking that’s what they did but was disappointed.
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