Does anyone know how we are to calculate 'regularly occupied gross area'? If I am using 1/2 of the interior walls and all of the exterior walls as part of my gross area, but then I calculate the views based on the area where views are possible - the floor - that is net sf. You can't be standing in the wall and see a view out the window. Actually, you can't even be standing in th wall in the first place. This doesn't seem like an apples - to - apples ratio. Why don't they use net sf??? Comments? Solutions?