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Heating units are not measured in tons as AC units are. Heating capacity is referred to in 1000`s of btu output per hour of operation. The ratio of input vs output = the efficiency rating, for example if your home furnace is rated at 100,000 btu per hour input and 80,000 btu per hour output . it is 80% efficient (when it was new). For AC 12.000 btu = 1 ton.

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Q: How many btu equal a 1 ton heat?
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