Dwelling Unit load calculation question

[strawburner]

When doing a load calc. for residential single family dwelling unit at 3 VA per sq. ft. is just the main floor sq. ft. used for the calculations?

Or do I need to include the basment sq. ft. as well if it is finished for the feeder size load calculations?

 

[Smart $]

220.12 states "For dwelling units, the calculated floor area shall not include open porches, garages, or unused or unfinished spaces not adaptable for future use." The converse of that is all habitable areas.