Designing an electrical system for a small kiosk in a mall, need to locate a loadcenter somewhere within the kiosk. The area within the kiosk millwork slated for the loadcenter is 25" wide, 36" tall (base cabinet). This loadcenter is not service equipment, it's a sub-panel, however 110.26 addresses electrical "equipment", not just service equipment. The cabinet does lock, which qualifies it as accessible to qualified personnel per NEC (even though the 16 year old running the slushie machine has a key to the cabinet). Per plan review comments, my load center location does not comply with 110.26, but I've designed and wired many kiosks with the same available space as this one. Is there an exception? (need an actual code reference, if one exists). Thanks!!!