Its a thermal expansion tank to absorb the pressure when the cold water heats in a hot water tank.
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One therm is equal to 100,000 BTU's (100,000 British thermal units) and has nothing to do with volume measurement (cubic feet).
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This is a 3 ton unit.
1 therm = 1.05 X 108 joules 1 gallon = 3.79 liters 60 gallons X 3.79 = 227.4 liters Water = 1g/mL = 1000g/1000mL = 1kg/1L 227.4L = 227.4 kg Specific heat of water = 4,186 j/kg°C 140°F = 60°C 55°F = 12.78°C Q = mC∆T Q1 = (227.4 kg)(4,186 j/kg°C)(60°C - 12.78°C) Q1 = 4.495 X 107 (4.495 X 107 j)(1 therm/1.05 X 108 j) = 0.428 == ==