Do you have to consider the color/ light reflectance value of the built-in casework within the occupied spaces, under strategy e?  Casework is not technically a wall surface nor is it a work surface, as it is the vertical plane above or below the work surface.  However, dark casework could impact the light reflectance of the overall room and is installed in front of the wall plane.  How is casework handled for strategy e calculations- is it simply ignored as it is not technically a wall?