If views are accessible from a seated position, yet above 42”, can these contribute to the views calculations?

Yes. LEED Interpretation 10254, made on 10/1/2012, allows sloped view lines starting at 42 inches in IEQc8.2 and specifically states that the view line is not required to be horizontal: "To determine direct lines of sight in section, provide one or more representative sight lines from a point at eye height (42 inches) in the regularly occupied space to perimeter vision glazing between 30 inches and 90 inches above the finished floor of the building. The direct line of sight may be slope from 42 inches at the seated area to any unobstructed area of the vision glazing.

Does furniture need to be included in floor plan when completing views calculations?

No. According to a 5/9/2011 addendum, movable furniture and movable partitions are not included in the scope of this credit calculation. Movable furniture and partitions are those that can be moved to provide access to the view by the user without the need for tools or assistance from special trades and facilities management.

For Exemplary Performance, what is a View Factor?

View Factor has been determined per the Heschone Mahone Group Study "Windows and Offices: A Study of Office Worker Performance and the Indoor Environment," page 47 (see Resources). A component to achieving Exemplary Performance for IEQc8.2 is having 90% of project's regularly occupied spaces achieve a View Factor of 3+. View Factors are assigned 1–5 and are based on Primary View and Break View. See the study for further detail, including a visual depiction of View Factors 1–5.

How do exterior elements, such as a covered dock, get counted? Would that be considered a slab or exterior hardscape and not part of the building?

This credit has relatively few LEED Interpretations, and so there may not be specific guidance from USGBC on some specific issues such as this one. It appears likely that a loading dock should be considered part of the building structure, and included, but some exterior appendages or structures may be more appropriate to exclude.

Does this prerequisite apply to e-cigarettes? What about marijuana?

Yes. As of 7/1/2014, with LEED Interpretation #10388, the environmental tobacco smoke (ETS) prerequisite applies to e-cigarettes as well as conventional cigarettes. USGBC cites the World Health Organization, stating that "e-cigarettes should be prohibited anywhere where the use of conventional cigarettes is prohibited." The interpretation also updated the definition of smoke to include “smoke produced from the combustion of cannabis and controlled substances and the vapors produced by electronic smoking devices."

How do you calculate the 25 ft. rule from designated smoking areas to building openings?

The 25 feet should be calculated from the closest point within the smoking area to the building opening, going around any solid objects (balconies, walls, etc.) as needed. For calculating distances between a lower level smoking area and an upper floor building opening, it should be calculated starting from the ceiling of the lower floor to the nearest (lowest) point in the upper floor opening.

Our outside smoking area is located less than 25 feet from an emergency exit. Is this okay since that door is rarely (if ever) used?

The Reference Guide doesn’t explicitly make a distinction between a regular door and an emergency exit, making this a bit of a gray area. The safest bet is to assume they’re treated the same way under this prerequisite, which would require relocation of the smoking area to a compliant distance. If you’d like a definitive answer to this question you can submit a CIR.