Funky quirk in the Broadway Grosses. It seems that standing room locations are not counted as part of the capacity. So, if you sell out and then sell standing room, you are "over 100%" capacity.
Yet, if you have any wheelchair kills, that counts against your capacity. In other words, if you accommodate a person in a wheelchair and remove a seat in the process, you can't attain 100% capacity, even if all available seats are sold out.
Not fair! Sad! #Rigged!!!