I'm trying to complete a load calculation for an existing 7800 sq. foot school building to submit to the local utility company. I am not sure how to go about this given the examples in the back of the NEC. I'm figuring lighting load at 3 watts per sq foot x 1.25. receptacles at 180 VA each. kitchen counter circuits at 1500 watts. larger appliances at namplate ratings, etc.,. AC load at 125%. My question is do I add these all up and thats it, or is there some sort of reduction after a certain amount of volt amps