Exactly. I guess, IR calculates occupancy on that basis only. But I am not sure and I need inputs of Vinay Sir on this topic.
Suppose there is a train which runs between PNBE to NDLS with only one commercial halt at DDU. There is only one quota in this train, i.e. PNBE-DDU, PNBE-NDLS, DDU-NDLS all have same quota of seats. At ARP, total 1000 berths are allocated for all pair of bookings.
Case...
more... -1: Suppose All 1000 seats get booked b/w PNBE-DDU, 0 booking b/w PNBE-NDLS & DDU-NDLS.
Occupancy = 100%
If anyone wants to book PNBE-NDLS or DDU-NDLS will see current status as RAC-1
Case -2: Suppose All 1000 seats get booked b/w PNBE-DDU, further 1000 more seats get booked as RAC & WL b/w DDU-NDLS.
Occupancy = 200%
This is as per my understanding of Berth Multiplexing.