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For fixed multi-outlet assemblies, Subsection 220.14(H) calculates the load based on the length of the assembly. This type of device is essentially a raceway with multiple receptacles.
Receptacle outlets, if they are not covered under the provisions for dwelling units or banks and office buildings, are calculated at 180 VA per receptacle. In dwelling units, the receptacles are based on the load calculation, which in turn is based on the actual dimensions (area) of the space, not on 180 VA per receptacle.
© Hughes Associates,Inc. 2012