non-paying VS vacant

[Michael D.]

Do you guys make an accounting distinction between non-paying and vacant?

I.e. when you're thinking about your own "vacancy" rates, do you include people that aren't paying?

If, out of the last 72 unit*months (8 months times 9 units), I have 4 unit*months of actual vacancy, plus another two unit*months of non-paying, would you say my vacancy rate is 8.3% or 5.6%?