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This paper presents an overview of ASHRAE's efforts in developing a methodology of energy resource accounting, as contained in the proposed revision to ASHRAE Standard 90C-1977 (section 12 of Standard 90). That document is currently undergoing further revision as a standard independent from Standard 90 and has been redesignated Standard 112P. Standard 90C-19778 presents a method for calculating and reporting (1) the quantities of fuel and energy resources anticipated to be consumed in meeting the annual needs of a building project and (2) the anticipated impact on those resources. This paper covers a review of the procedures prescribed, shows the reporting forms, and presents an example problem illustrating their application.