I have looked into this also and find consensus that it only includes "living space" which is often defined as having finished floors/walls/ceilings and heated/cooled like rest of home. *SOMETIMES* there is mention of a minimum ceiling height of 7 ft. That is the point that I am wondering about as our cape cod has upstairs bedrooms with 6'6" ceilings. I want to know if that low ceiling space should be counted in the stated area of my home.
