  We introduce two natural notions for the occupation measure of a function $V$
with finite variation. The first yields a signed measure, and the second a
positive measure. By comparing two versions of the change-of-variables formula,
we show that both measures are absolutely continuous with respect to Lebesgue
measure. Occupation densities can be thought of as local times of $V$, and are
described by a Meyer-Tanaka like formula.
