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For the purposes of the tax deduction, what luminaire wattage do I assume for the watts per square foot calculation?

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For the purposes of the tax deduction, what luminaire wattage do I assume for the watts per square foot calculation?

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The interpretation from ASHRAE is as follows: “The intent of section 9.1.4 (b) in ASHRAE/IESNA 90.1-2004 is to ensure that the calculation of wattage for lighting compliance includes ballast and/or transformer energy for the lighting equipment that is to be installed and used. If the actual equipment to be installed and used is not known or specified, than the maximum lamp/auxiliary combination becomes the basis for wattage calculation. However, it was never the intent of the requirement that installed lamp/auxiliary combinations drawing lower wattage than the maximum should be penalized at the maximum value. Therefore, similar to the language included for screw-based socket luminaires in 9.1.4 (a), the “maximum labeled wattage” (lamp/auxiliary combination for the maximum lamp wattage allowed by the label) of a luminaire could be used for wattage calculation of luminaires with permanently installed or remote ballasts or transformers. Note1: a change to the standard for the 2007 version

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The interpretation from ASHRAE is as follows: “The intent of section 9.1.4 (b) in ASHRAE/IESNA 90.1-2004 is to ensure that the calculation of wattage for lighting compliance includes ballast and/or transformer energy for the lighting equipment that is to be installed and used. If the actual equipment to be installed and used is not known or specified, than the maximum lamp/auxiliary combination becomes the basis for wattage calculation. However, it was never the intent of the requirement that installed lamp/auxiliary combinations drawing lower wattage than the maximum should be penalized at the maximum value. Therefore, similar to the language included for screw-based socket luminaires in 9.1.4 (a), the “maximum labeled wattage” (lamp/auxiliary combination for the maximum lamp wattage allowed by the label) of a luminaire could be used for wattage calculation of luminaires with permanently installed or remote ballasts or transformers.

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