[sq.ft.] The floor area of an occupiable space defined by the inside surfaces of its walls but excluding shafts, column enclosures, and other permanently enclosed, inaccessible, and unoccupiable areas. Obstructions in the space such as furnishings, display or storage racks, and other obstructions, whether temporary or permanent, may not be deducted from the space are considered to be part of the net occupiable area.