The cash rooms are seperate inventory from point rooms. The
DVC rooms become available for cash for several reasons.
Developer Inventory...unsold buildings, if a building is ready for occupancy but not yet has any points sld for it.
Maintenance Inventory...the aporx 4% of the resports Disney/DVD owns in case maintenance issues arrise, if they are not scheduled for maintenance, they are made available for cash.
Member Trades...when a member uses point outside the DVC resort system, those rooms are made available to let DVC pay for the trade---probably the largest source of cash rooms. In theory, these rooms are reserved by members with points, then traded for other locations.
Unreserved Inventory...any DVC rooms not reserved on points 60 days out are turned over to Disney for cash ressies.
Income from these cash ressies will show on your annual operating budget as breakage income.