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TeachMeFinance.com - explain Residential/commercial (consumer category) Residential/commercial (consumer category) -- Housing units, wholesale or retail businesses (except coal wholesale dealers); health institutions (hospitals, social and educational institutions (schools and universities); and Federal, state, and local governments (military installations, prisons, office buildings, etc.). Excludes shipments to Federal power projects, such as TVA, and rural electrification cooperatives, power districts, and state power projects. About the author Mark McCracken Author: Mark McCracken is a corporate trainer and author living in Higashi Osaka, Japan. He is the author of thousands of online articles as well as the Business English textbook, "25 Business Skills in English". Copyright © 2005 by Mark McCracken, All Rights Reserved. TeachMeFinance.com is an informational website, and should not be used as a substitute for professional medical, legal or financial advice. Information presented at TeachMeFinance.com is provided on an "AS-IS" basis. Please read the disclaimer for details.