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Discussion

The indirect method is preferred in an audit because it

  • A.gives a higher efficiency figure than the direct method
  • B.avoids the need to know the fuel's calorific value
  • C.identifies which loss is the largest
  • D.requires fewer measurements than the direct method

Answer: C

Knowing that a boiler is eighty per cent efficient is of little use; knowing that seven points are leaving as dry flue gas and two as blowdown tells the auditor what to attack. It needs more measurements, not fewer, and the calorific value is essential to both.

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