How does COMcheck calculate percentage of glazing?

COMcheck implements the calculation based on the definition of above and below-grade walls in the applicable code.  The calculation for percentage of glazing in ASHRAE Standard 90.1 and the IECC are different as the IECC only looks at above grade walls and 90.1 includes both above and below grade walls.

From ASHRAE 90.1-2010

5.5, Prescriptive Building Envelope Option, provided that 

  1. the vertical fenestration area does not exceed 40% of the gross wall area for each space-conditioning category

wall: that portion of the building envelope, including opaque area and fenestration, that is vertical or tilted at an angle of 60 degrees from horizontal or greater. This includes above- and below-grade walls, between floor spandrels, peripheral edges of floors, and foundation walls. For the purposes of determining building envelope requirements, the classifications are defined as follows:

above-grade wall: a wall that is not a below-grade wall.

below-grade wall: that portion of a wall in the building envelope that is entirely below the finish grade and in contact with the ground.

wall area, gross: the area of the wall measured on the exterior face from the top of the floor to the bottom of the roof.

From 2012 IECC:

C402.3.1 Maximum area. The vertical fenestration area (not including opaque doors and opaque spandrel panels) shall not exceed 30 percent of the gross above-grade wall area.