regulated energy & unregulated energy

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Hello everyone, I have a question regarding regulated energy and unregulated energy. Per ASHRAE 90.1-2016, the baseline model for each code year is calculated based on baseline regulated energy cost, baseline unregulated energy cost, baseline performance cost and building performance factor. My question is does the baseline unregulated energy cost should be the same as the proposed building performance cost? Is that the reason why the building performance factor only multiplying with the regulated energy cost but not with the unregulated energy cost