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The coefficient of performance or COP (sometimes CP or CoP) of a heat pump, refrigerator or air conditioning system is a ratio of useful heating or cooling provided to work (energy) required. [1] [2] Higher COPs equate to higher efficiency, lower energy (power) consumption and thus lower operating costs. The COP is used in thermodynamics.
The charts of accounts can be picked from a standard chart of accounts, like the BAS in Sweden. In some countries, charts of accounts are defined by the accountant from a standard general layouts or as regulated by law. However, in most countries it is entirely up to each accountant to design the chart of accounts.
The efficiency ratio indicates the expenses as a percentage of revenue (expenses / revenue), with a few variations – it is essentially how much a corporation or individual spends to make a dollar; entities are supposed to attempt minimizing efficiency ratios (reducing expenses and increasing earnings).
Typical EER for residential central cooling units = 0.875 × SEER. SEER is a higher value than EER for the same equipment. [1] A more detailed method for converting SEER to EER uses this formula: EER = −0.02 × SEER² + 1.12 × SEER [2] Note that this method is used for benchmark modeling only and is not appropriate for all climate conditions ...
In the United Kingdom, a Seasonal Energy Efficiency ratio (SEER) for refrigeration and air conditioning products, similar to the ESEER but with different load profile weighting factors, is used for part of the Building Regulations Part L calculations within the Simplified Building Energy Model (SBEM) software, and are used in the production of Energy Performance Certificates (EPC) for new ...
For longer-term analysis that considers the entire life-cycle of a product, one therefore often prefers activity-based costing or throughput accounting. [1] When we analyze CVP is where we demonstrate the point at which in a firm there will be no profit nor loss means that firm works in breakeven situation 1.
A financial ratio or accounting ratio states the relative magnitude of two selected numerical values taken from an enterprise's financial statements. Often used in accounting , there are many standard ratios used to try to evaluate the overall financial condition of a corporation or other organization.
The HSPF is related to the non-dimensional Coefficient of Performance (COP) for a heat pump, which measures the ratio of heat delivered to work done by the compressor. The HSPF can be converted to a seasonally-averaged COP assuming a lossless compressor and no heat loss by multiplying by the heat/energy equivalence factor .29307111 W·h per BTU.