You are going to get a lot of conflicting answers to this post. All of them
may be right depending on the rules for the area of the country or how the
person was taught.
There have been and will be many more lawsuits because some one failed to
define "square footage".
The safest approach is to define the gross square footage of the dwelling by
floors. The exception being a partially finished basement.
In your example above closets and bathrooms are part of the living space by
most standards as is the finished portion of a basement. But basements are
normally noted as a separate entry.
The gross square footage of a dwelling is determined by measuring the
exterior dimensions. In the case of a rectangle L x W = square footage.
This is the definition of "gross square footage".
If you are selling it is ALWAYS best to add the word approximate after the
square footage value and the term "information is believed to be accurate
but is not warranted."
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