articles for accounting terms


Recently, I was told that accounting terms such as Occupancy, Operating Income, etc, do not need any article before them. Please refer to the bold ‘a’ in the following sentence. I wish to know the noun for which that article is.

[color=blue]Net Income per occupied sf also declined to $15.00 in Q4/06 as compared to $16.00 a year ago, mainly due to a lower average occupancy during the quarter.



You don’t need the article there. Treat “occupancy” as a noncount noun.