Re: Electrical Panels and service gear
You can't find it because it is not there.
110.26 talks about the space you need to reserve, in front of panels, for a future technician to work on the panel. The reason is that the technician needs room to work safely. The issue is not the protection of a person who might have an office in the same room. There is nothing in the NEC about protecting such a person. That's OK, since there is nothing to protect the person against. There is also nothing in the NEC that prohibits installing a desk or a complete office in the same room as a panel or gear, so long as you keep the "working space" clear of any office furniture.
Now if you are saying that the panel or gear has exposed energized parts, the situation is different. But I doubt that is what you had in mind.