NEC 2008 Table 220.55 Note 2 states:
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...Then the maximum demand in Column C shall be increased 5 percent for each kilowatt or major fraction thereof by which this average value exceeds 12kW.
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The "major fraction thereof" is where the point of contention is. I guess the interpretation is that since it doesn't say "round up" then it means that you just take 5% of whatever is left over after the 12kW?
I'm not sure what else it could be.
Is there a place in the code where we're told that a "major fraction" means to round up?