The Lakeside Resort is a hotel in a rural area located about 60 mi.

The Lakeside Resort is a hotel in a rural area located about 60 mi. (96.6 km) from the nearest town, which has a population of 10,500. There are no other towns for over 200 mi. (321.9 km). The surrounding community is largely made up of ranches and federal- and state-owned land.

The project consists of a single building that includes the following:

• 150 guest rooms

• A small restaurant

• An indoor pool

• Conference spaces

• Event spaces

• Six tenant spaces

A lease has been secured for a future spa, gift shop, coffee shop, and tour operator. Two of the six tenant spaces have not yet been leased. The property is 10 acres, adjacent to a lake, and has trail access to public lands for hiking. It is anticipated that occupants will mostly arrive by car, but there is one public bus trip per day from the nearest town.

The project consists of the building, parking lots for overnight guests and daily visitors, a walking path to the lake, and hiking trails leading to the public lands. The project has a goal of being Gold certified under LEED for New Construction.

When determining occupancy for the project, how should the project team account for the occupancy for the future spa, gift shop, coffee shop, tour operator space, and the two unknown tenant spaces?