We have one client who insists that their own engineers and every consultant use only their own version of a panel schedule software package. It displays load in terms of amps. It is a bit confusing, when it comes time to add things up to determine if the panel is overloaded, or if a particular phase is loaded more heavily then the other two. Adding single phase currents to three phase currents is not a matter of simple arithmetic. By contrast, adding things up in terms of VA is a simple matter, and is therefore considered the better choice. But it is not, as 480 has already said, a code requirement.