Outlet. A point on the wiring system at which current is taken to supply utilization equipment. (CMP-1)
Receptacle Outlet. An outlet where one or more receptacles are installed.
Lighting Outlet. An outlet intended for the direct connection of a lampholder or luminaire
Premises Wiring (System). Interior and exterior wiring, including power, lighting, control, and signal circuit wiring together with all their associated hardware, fittings, and wiring devices, both permanently and temporarily installed. This includes (a) wiring from the service point or power source to the outlets or (b) wiring from and including the power source to the outlets where there is no service point. Such wiring does not include wiring internal to appliances, luminaires, motors, controllers, motor control centers, and similar equipment. (CMP-1)
It seems to me that an outlets is determined during the rough-in process prior to installation of equipment or devices
In light of the last definition I don't agree with Don that the outlet point is the termination inside the AC unit. If the AC unit was not present or ever installed and you prewired for an AC do you still have an outlet for the AC? I say you do based on the definition. Or conversely, would you include the whip that would extend to the AC unit during the prewire process and leave it hanging out for the potential AC installation? Most wouldn't.