The generally used boiler efficiency concept is not convenient when combustion air is not varied in direct proportion to fuel. This situation may arise, for example, if combustion is being performed in gases exhausted by a gas turbine and the flow of these gases is determined by the requirement to carry a definite load on the gas turbine. This paper outlines a method of calculation alternative to the normal boiler efficiency method whereby the heat content in effluent gases from a combustion process such as stack gases may be divided into losses associated with the combustion air and a loss proportional to fuel. Some heat-balance calculations of a hypothetical cycle are included in an Appendix to demonstrate use of the method.

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