The energy model itself will not account for any change in plug loads from the baseline case, even if your project is making a conscious effort to purchase Energy Star or other efficient equipment. Any improvement made in plug loads must be documented separately, using the exceptional calculation methodology (ECM), as described in ASHRAE 90.1-2004. These calculations determine the design case energy cost compared to the baseline case. They are included in the performance rating method (PRM) table or directly in the baseline and design case model.