Electrical panels are prohibited in clothes closets. In commercial construction, it is very common to have panels located in an "Electrical Room." Presumably, one can also have an Electrical Room in a residence, even if it's rarely done because home builders will find a cheaper way to do it. Other than the obvious difference that a closet has shelves and clothes bars, how does an AHJ who is reviewing residential plans for permits distinguish between an electrical room and a closet with a panel? Is it just the label on the plans, or is there more to it than this?
