Re: Article 240.24 (D)
That is hard to define, especially since everyone has their own opinion.
I went through a house the other day (house shopping right now), the master 'closet' was over the garage -- over the WHOLE 2 1/2 car garage.
Yet this was the master closet and could only be reached through the master bed beyond the master bath. I think the closet even had a closet.
Given that there were rows of shelving, at what point could you say yeah or nay to a panel in that closet/room. There were walls available for clearence.
Yet if you built a room inside that closet/room, just for the panel and NOTHING else, could you call it an electrical room like Steve66 had suggested?