Pc = Pm × 14 /( E - Y)
where:
Pc is the corrected concentration of the pollutant in the stack gas, Pm is the measured concentration of the pollutant in the stack gas, E is the oxygen concentration on a dry basis in the combustion air fed to the device, and Y is the measured oxygen concentration on a dry basis in the stack.
Wis. Admin. Code Department of Natural Resources NR 666.105