The MACRS Asset Life table is derived from Revenue Procedure 87-56 1987-2 CB 674. The table specifies asset lives for property subject to depreciation under the general depreciation system provided in section 168(a) of the IRC or the alternative depreciation system provided in section 168(g).
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BTU Calculator AC BTU Calculator. Use this calculator to estimate the cooling needs of a typical room or house, such as finding out the power of a window air conditioner needed for an apartment room or the central air conditioner for an entire house.
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05/03/2019 · Thus, a 2,000 square foot area with two windows, four regular occupants, and one kitchen would have a BTU of 52,720. This would require 4.39 tons of AC or 455 square feet per ton. This is close to the 400 square feet per ton sizing of the HVAC industry in Chicago and Orlando, but you will notice the variance due to us adding a kitchen and windows.