NEC art. 422.13 says a storage-type water heater with capacity of less than 120 gal. is to be treated as a continuous load. But when I look at examples D2(a), D2(b), and D2(c), 100% of the water heater load is used instead of 125%. The capacity of the water heater in these examples is not given but I wouldn't think that the capacity would be over 120 gal. judging from the square footage given in the example. Why is this? Is it because these examples are of residences, or is it because these examples all use the optional method, or is there some other reason?