# Commercial receptacle load (2026 NEC 120.14 and 120.47)

> In non-dwelling buildings, count 180 VA for each receptacle yoke (120.14(I)) and add any multioutlet assembly load (120.14(H)). If the total is over 10,000 VA, take the first 10,000 VA at 100% and the rest at 50% (Table 120.47).

Exams: Journeyman Electrician, Master Electrician. Commercial load calculations.

## Formula

    Receptacle load (VA) = 180 × yokes + multioutlet assembly load
    Demand (VA) = 10,000 + 50% × (Receptacle load − 10,000)

## Variables

- **Yokes**: Number of single, duplex or triplex receptacle straps
- **Receptacle load**: Total receptacle VA before demand (VA)
- **Demand**: Receptacle load after Table 120.47 (VA)

## Open your 2026 NEC to

- 120.14(I) (2023: 220.14(I)): 180 VA per single, duplex or triplex yoke; 90 VA per receptacle for devices with four or more
- 120.14(H) (2023: 220.14(H)): Fixed multioutlet assemblies: 180 VA per 5 ft, or per 1 ft where equipment is likely used at the same time
- 120.47, Table 120.47 (2023: 220.47, Table 220.47): Non-dwelling receptacle demand: first 10 kVA at 100%, the rest at 50%

In offices, stores, schools and shops, each general-use receptacle outlet adds load to the feeder. Open 120.14(I) (220.14(I) in 2023): a single, duplex or triplex receptacle on one yoke counts as 180 VA. A device with four or more receptacles counts at least 90 VA per receptacle, so a quadruplex is 360 VA.

Fixed multioutlet assemblies (plug strips) are in 120.14(H). Where the equipment plugged in is unlikely to run at the same time, count 180 VA for each 5 ft or fraction of 5 ft. Where it is likely to run at the same time, count 180 VA for each foot.

Then apply the non-dwelling receptacle demand factors. In the 2026 NEC they are in 120.47 and Table 120.47 (220.47 in 2023; some older books cite 220.44). The first 10,000 VA counts at 100% and the rest at 50%. Some study sites list this as 120.44 for 2026; the NFPA 2026 Annex D store example cites 120.47.

Dwelling receptacles are different. General-use receptacles in a house are already part of the 2 VA/ft² general lighting load (120.41), so do not add 180 VA for them.

## Worked example

An office building has 197 general-use duplex receptacles, each on its own yoke. Using 120.14(I) and the non-dwelling receptacle demand factors of 120.47, what is the receptacle demand load on the feeder?

1. Each yoke counts 180 VA (120.14(I)): 197 × 180 = 35,460 VA.
2. Look up the Table 120.47 demand factors: the first 10,000 VA at 100% = 10,000 VA.
3. The remaining 25,460 VA at 50% = 12,730 VA.
4. Receptacle demand: 10,000 + 12,730 = 22,730 VA.

**Answer: 22,730 VA**

## How to solve it on the exam

1. Count the receptacle yokes and multiply by 180 VA. Count devices with four or more receptacles at 90 VA per receptacle.
2. Add multioutlet assemblies: 180 VA per 5 ft (or fraction), or 180 VA per foot if the equipment is likely used at the same time.
3. If the total is 10,000 VA or less, that is the demand.
4. If it is more, take 10,000 VA plus 50% of the rest (Table 120.47).

## Common mistakes

- Counting each half of a duplex receptacle as 180 VA. One yoke is 180 VA.
- Taking 50% of the whole receptacle load instead of only the part over 10,000 VA.
- Counting a quadruplex as 180 VA instead of 360 VA.
- Dropping the leftover fraction of a 5 ft multioutlet section.
- Adding 180 VA per receptacle in a dwelling. Dwelling receptacles are in the 2 VA/ft² load.

## Exam tips

- Learn the shortcut: above 10,000 VA, demand = 5,000 + 50% of the total. It gives the same answer as 10,000 + 50% of the rest.
- The receptacle section number moved twice in recent editions (220.44 in 2020, 220.47 in 2023, 120.47 in 2026). Tab it in your 2026 book.

## Questions people ask

### How many VA is a receptacle in a commercial load calculation?

180 VA for each single, duplex or triplex receptacle on one yoke (120.14(I)). A device with four or more receptacles counts 90 VA per receptacle.

### What is the receptacle demand factor for non-dwelling buildings?

The first 10,000 VA at 100% and the remainder at 50% (Table 120.47 in the 2026 NEC).

### How do you calculate a multioutlet assembly load?

180 VA for each 5 ft or fraction of 5 ft, or 180 VA for each foot where the equipment is likely to be used at the same time (120.14(H)).

### Do dwelling receptacles count 180 VA each?

No. General-use receptacles in a dwelling are included in the 2 VA/ft² general lighting load (120.41).

## Sources

- [TDLR: Electrician examination information](https://www.tdlr.texas.gov/electricians/elecexam.htm)
- [PSI: Texas electrician Candidate Information Bulletin](https://test-takers.psiexams.com/api/content/bulletin/1682)
- [NFPA: 2026 NEC Second Draft report, Code-Making Panel 2 (Article 120)](https://docinfofiles.nfpa.org/files/AboutTheCodes/70/70_A2025_NEC_P02_SD_PrelimSR.pdf)

Interactive practice: https://texaselectricianexam.com/calculations/receptacle-load/