How to calculate the load on a commercial. receptacle

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JEFF MILLAR

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208 / 120 volt, Panel rated 100 amps , with 100 amp main. breaker.
All general use. duplex receptacles, rated as 180 va
What is the maximum number of duplex outlets on this panel.
Can you show how NEC 220.44. is properly applied.
 
80A * 208V * 1.73 = 28,800VA, (100A taken at 80%)
220.44 - first 10kVA at 100% = 10,000VA
Remainder over 10kVA at 50% --> 18,800VA = (X - 10,000) * .5 --> X = 47,600VA
47,600VA / 180VA = 264 (264.444) receptacles

264 receptacles * 180VA = 47,600VA --> table 220.44 --> 10,000 + (.5 * (47,600-10,000)) = 28,800VA
 
I come up with 346 receptacles.

346*180VA = 62280VA

220.44: 10000VA + 0.5*52280VA = 36140VA

36140VA @ 208V-3ph = 100.3A ==> 100A
 
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