The heating value of a fuel can be calculated with the results of ultimate analysis of fuel. From analysis, percentages of the combustibles in the fuel (carbon, hydrogen, sulfur) are known. Since the heat of combustion of these elements is known, the heating value can be calculated using Dulong's Formula: LHV [kJ/g]= 33.87mC + 122.3(mH - mO ÷ 8) + 9.4mS where mC, mH, mO, mN, and mS are the contents of carbon, hydrogen, oxygen, nitrogen, and sulfur on any (wet, dry or ash free) basis, respectively. Higher heating value The higher heating value (HHV; gross energy, upper heating value, gross calorific value GCV, or higher calorific value; HCV) indicates the upper limit of the available thermal energy produced by a complete combustion of fuel. It is measured as a unit of energy per unit mass or volume of substance. The HHV is determined by bringing all the products of combustion back to the original pre-combustion temperature, and in particular condensing any vapor produced. Such measurements often use a standard temperature of . This is the same as the thermodynamic heat of combustion since the enthalpy change for the reaction assumes a common temperature of the compounds before and after combustion, in which case the water produced by combustion is condensed to a liquid. The higher heating value takes into account the latent heat of vaporization of water in the combustion products, and is useful in calculating heating values for fuels where condensation of the reaction products is practical (e.g., in a gas-fired boiler used for space heat). In other words, HHV assumes all the water component is in liquid state at the end of combustion (in product of combustion) and that heat delivered at temperatures below can be put to use. Lower heating system The lower heating value (LHV; net calorific value; NCV, or lower calorific value; LCV) is another measure of available thermal energy produced by a combustion of fuel, measured as a unit of energy per unit mass or volume of substance. In contrast to the HHV, the LHV considers energy losses such as the energy used to vaporize water - although its exact definition is not uniformly agreed upon. One definition is simply to subtract the heat of vaporization of the water from the higher heating value. This treats any H2O formed as a vapor. The energy required to vaporize the water therefore is not released