This paper compares two methods for calculating boiler efficiency using test data obtained from the Boardman Coal Plant. The two test methods are ASME PTC 4’s Energy Balance Method as evaluated by Sargent & Lundy LLC, Chicago, IL, and the Input/Loss Method as evaluated by its owner, Exergetic System Inc., San Rafael, CA. The differences in methods are fundamental: varying in basic definitions of boiler efficiency and calculation methodology.

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