Dividing income and expense when more than one room ins a house is rented

[billjans]

I am renting a basement apartment and also two rooms in the upstairs area.  They were not rented for the same period of time, and they are not the same square footage, so it seems to me income and expenses should be allocated differently for the two rentals.  What is the correct way to do this?  Or, am I making this too complicated?

[Bsch4477 · Accepted solution]

Divide total living space by the total of the square footage of all rental units and use the percentage for expenses of the rental units. 

[billjans]

There is also a question about how long the room or rooms were occupied.  If one was occupied for the entire year and one was occupied for six months, how is the number of days calculated.  The maximum number allowed is 365.  Thanks for your help.