It also depends on what you are designing.
Typically we use the following:
Factored loads in building structures for concrete or steel design.
These factored loads correspond with the steel or concrete codes/standards that we use.
However, in our area, the geotechnical engineers supply us with allowable soil pressures for design of the footings.
So we need to take our factored column reactions and unfactor them to determine the size of the footing based on an allowable soil pressure.
The footing itself, however, being concrete, uses the factored loads for checking footing shear, flexure and bearing.
Check out Eng-Tips Forum's Policies here:
faq731-376