This is very confusing and I have gone back and forth on this calculation. Please look at 230.42(A) and advise your opinion. this is consistent with requirements for feeders which requires 100% of non-continuous and 125% of continuous.
OK: Let's look at some of the logic involved and see where we arrive:
1. 220.3 states that specific load related code sections listed in Table 220.3 can modify the general procedures in the rest of 220.
2. Fixed Electric Space Heating is listed in the Table and refers to 424.3 for Branch Circuit sizing only. We are working with a service calculation, so we will ignore that for now.
3. Part IV, section 220.80 describes an alternate method (
not 100% of continuous and 125% of continuous) which can be applied. If you take this route you have to follow IV completely rather than picking and choosing which way to treat specific loads.
4. Specifically, you apply 220.82(B) to get the general load and then apply 220.82(C) to get the Heating and A/C load. No other rules apply if you take this alternate method.
5. The calculation for 220.82(C) comes out a lot smaller than the part III calculation for the heat pump case we are looking at. You do not go circuit-by-circuit, you do not go motor by motor inside the heating-A/C system, you just follow (C). Any other miscellaneous contributions are assumed to be covered by the number in (B).
6. The question the OP has to answer for himself is whether the calculated number in section (B), when added to the smaller number he gets to use in (C) for the heating, etc, is smaller or larger than the part III number. It is likely that it will be, but only he has the information to determine that.
7. Note that the list of loads in (B)(3) will NOT include the heat pump or any parts of the heating system if it consists of multiple units.
8. If the OP instead goes with the Part III, then the Heating load will have to be calculated according to the rules in part III. That may be as simple as 100% of continuous and 125% of non-continuous, or there may be more details related specifically to heating and heat pumps that have to be taken into account. That will be the subject of another post if I feel it is important. Or somebody else can do that. Or it can be an exercise for you.
This illustrates why the Alternate Method is just that, an alternate method to be used as a complete replacement for the part III method. This causes a good bit of confusion among those who are first doing service calculations.
If you like the number you got using part III, there is no obligation to calculate the part IV number, but if you are trying to save money on a bid or are up against a service size crunch, it is a good idea to do it.