First, let me explain the project. It's a 4-story office condo building circa mid 80's with a 75KVA and a 30KVA transformers providing all the low voltage for the 25,000s.f. 4th floor. I need to add load for a copy center (about 19KVA equipment). The 75KVA has 95 20A loaded breakers in 3 panels, and the 30KVA has 42 20A loaded breakers in a 100A panel. There's no room in the electrical room for another transformer (the two are stacked.) or another panel for that matter. If I use 720VA per breaker and more for the occasional water heater, these transformers appear fully loaded. However, if I were to use NEC2005 220.44 demand for receptacle loads, they are not fully loaded...but what about computers that are on every desk in most offices? Is the NEC demand legitimate for today's offices? On the 75KVA main panel, there's space for a 3-pole breaker that I could sub yet another panel (in the TI space.) Or should I put a transformer in the TI ceiling space (the tenant is extremely cost conscious.)