where,
"Qualifying thermal energy" for the replacement unit is as defined in paragraph (b)(1) of this section;
"Efficiency constant" for the replacement unit
= 0.85, where the replacement unit is a boiler
= 0.80, where the replacement unit is a cogenerator
where,
"Allowable SO2 emission rate" for the replacement unit is as defined in paragraph (a)(3)(vii) of this section;
"Fuel associated with qualifying thermal energy" is as defined in paragraph (b)(2) of this section;
40 C.F.R. §74.47