Exergetic and thermoeconomic analysis were performed for a 200-kW Phosphoric Acid Fuel Cell (PAFC) plant which offers advantage for cogeneration in the aspect of high electrical efficiency and low emission. This analytical study was based on data obtained by in-field measurement of PC25C fuel cell plant to find whether this system is viable. For 100% load condition, the electrical efficiency and the unit cost of electricity are about 45% and 0.032 $/kWh respectively, which turn out to be much better than those for a 1000-kW gas turbine cogeneration plant. Further, at lower loads, the unit costs of electricity and hot water increase slightly and consequently more economic operation is possible at any loads.

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