When calculating the load for a building, how do you spread the single and three phase loads over the incoming three phase lines? I belive the correct way for 120/208 Wye is that single phase 208 or 240 loads spread equally across two transformers (A&B, B&C, or C&A) whereas for 120/240 Delta, 208 or 240 single phase load is applied to only one transformer (A, B, or C)/phase (just as the 120 loads are only on the A & C phases). The three phase loads are spread equally across all three phases.