Re: CQD answer published March 26, March 16 and March 2, 2015 Receptacle load 4
You missed Mike B.'s error "A double duplex receptacle shall be considered as 360VA." 220.14(I) ... receptacle outlets shall be calculated at not less than 180 volt-amperes for each single or for each multiple receptacle on one yoke. The NEC Handbook Exhibit 220.3 shows the VAs for different receptacles.
Joseph A. Brinley
I believe you are confused about what an "Outlet" is as compared to a "receptacle". The way I read it is 13 outlets are allowed on a 20 amp circuit but each outlet can contain up to 3 receptacles (3x13=39 receptacles).
The blue commentary is excluding restrictions to the number of outlets on lighting and small appliance branch circuits only in dwelling units, not to be confused with 220.14 (I) Receptacle Outlets. so there can be more than 13 lighting outlets on a 20 amp branch circuit, etc.