Another muddy area is accounting for occupancy costs: Such retailers as Bank and Coach (COH) lump them in with selling and administrative expenses, which inflates the gross margin ??? inflates it, at least, relative to the likes of Men???s Warehouse (MW), which treats occupancy costs as a cost of goods sold. ???It???s a cost of sales,??? says Men???s Warehouse CFO Neill Davis. ???If I don???t have