Well there is 220.42 which has demand factors for general lighting, but your application fits in the "all others @ 100%" category so no reduction there.
There is possible demand factor from 220.44 that could apply to receptacle loads - read carefully to see if/how it may apply to your application.
You may have limited kitchen equipment in say a break room but since this is not a commercial kitchen with a lot of cooking appliances you won't get much applicable demand factor for that sort of equipment.
The lesser of non coincidental loads wouldn't need to be accounted for, think that was mentioned in the other thread.
This kind of occupancy doesn't have any particular demand factors that generally apply as such places may have limited usage of some equipment in one install but the next may have fairly constant use out of a lot of the equipment present. Even if you only have shorter periods of high demand, you still will want to be able to supply that demand safely/reliably.
