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The amount of heat liberated during laboratory testing when coal is com busted under standardised conditions, with the temperature of starting materials and products being approximately 25°C. During actual combustion in boilers, the gross value is never achieved because some of the products, most importantly water, are lost in the gaseous state with their associated heat of vaporisation.
The maximum achievable calorific value under these conditions is the net calorific value and shows how to calculate this. Calorific value (CV) is also known as specific energy and the gross and net CV are known as the higher and lower heating value in some countries.