IPMVP Vol III requires the M&V Plan to include the "expected overall M&V accuracy" (pg 9) and in Section 4.5.9 Option D: Uncertainty it refers to ASHRAE Guideline 14 for guidance. ASHRAE Guideline 14 gives an accuracy example of 10% uncertainty with 90% confidence - I have seen this accuracy statement in a M&V Plan before, but I doubt it was determined using the rigorous calculations in the Guideline. The Guideline is also not really meant to be used on new buildings...

Does anyone have experience determining an overall M&V accuracy, with or without ASHRAE Guideline 14?
Is a 10% uncertainty with 90% confidence statement typically used with Option D?

Any in-sight or guidance would be greatly appreciated.