TEP = Btu/gallon x TVS x ER,
where one gallon of biodiesel contains 127,000 Btus, per the U.S. Department of Energy Biodiesel Handling and Use Guide, Fifth Edition, November 2016, available at http://biodiesel.org/docs/using-hotline/nrel-handling-and-use.pdf?sfvrsn=4, as specified in Appendix B; and
N.H. Admin. Code § Puc 2506.09