I used ryogajyc's link to Wikipedia, which claims the EPA used battery to wheel. Miles per gallon gasoline equivalent - Wikipedia, the free encyclopedia I can see where the confusion can come about. My "pump" doesn't charge me by the kWh, rather by the time period. $2/hr for non-subscribers and $25/6 months for subscribers.
Hmm I think wikipidia is wrong on that. 2011 volt uses 10.4 internally 12.7-13 from the wall (depending on how you charge). EPA rated 35 miles and 94MPGe. 35/10.4*33.705 = 113MPGe battery to wheels 35/12.7*33.705 = 92.87=93MPGe wall to wheels. (I get 12.9 from the wall using 120v, so I can see 12.7 from a 240v charger)
Yes, it's wrong. Mitsubishi had a page that explained the calculation: Explaining the Monroney Label to Your Customer | Mitsubishi iMiEV 411
Interesting that the explanation on the iMiev site uses a 30% derating for the EPA label. Also, their example uses 18+kWh for a full recharge but their charging estimate indicates 21+kWh (120v@8a for 22hrs) which seems to reflect the typical 15% loss from wall to battery. Wikipedia indicates that the iMiev has a 16kWh battery so something doesn't add up. I doubt that they allow a full discharge.
The 30% derating is what EPA does to account for heating/cooling/radio/lights and other items not included in testing. They did it to the Volt and PiP as well. Anything using the older 2-cycle gets 30% (introduced in 2008 -to make EPA more realistic). My understanding is that the the newer 5-cycle is not derated as it has a cold and hot test cycle.