`"Occupancy %" = "Rooms Sold" / "Rooms Available for Sale" `
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The Realestate Occupancy % computes occupancy ratio is the number of units in a building that have been rented out as compared to the total number of units in the building.
Resource:
Dopson, Lea R., and David K. Hayes. Managerial Accounting for the Hospitality Industry. Hoboken, NJ: Wiley, 2009. Print.