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The method proceeds by calculating the heat capacity rates (i.e. mass flow rate multiplied by specific heat capacity) and for the hot and cold fluids respectively. To determine the maximum possible heat transfer rate in the heat exchanger, the minimum heat capacity rate must be used, denoted as C m i n {\displaystyle \ C_{\mathrm {min} }} :
The accounting equation plays a significant role as the foundation of the double-entry bookkeeping system. The primary aim of the double-entry system is to keep track of debits and credits and ensure that the sum of these always matches up to the company assets, a calculation carried out by the accounting equation. It is based on the idea that ...
A simple method for determining an overall heat transfer coefficient that is useful to find the heat transfer between simple elements such as walls in buildings or across heat exchangers is shown below. This method only accounts for conduction within materials, it does not take into account heat transfer through methods such as radiation.
LANPAR innovated forward referencing/natural order calculation which didn't re-appear until Lotus 123 and Microsoft's MultiPlan Version 2. In modern spreadsheet applications, several spreadsheets, often known as worksheets or simply sheets, are gathered together to form a workbook. A workbook is physically represented by a file containing all ...
A condenser is designed to transfer heat from a working fluid (e.g. water in a steam power plant) to a secondary fluid or the surrounding air. The condenser relies on the efficient heat transfer that occurs during phase changes, in this case during the condensation of a vapor into a liquid. The vapor typically enters the condenser at a ...
Apply your chosen method to calculate the annual depreciation. Record depreciation. Record this annually on the income statement and update the accumulated depreciation on the balance sheet.
A company can maintain one journal for all transactions, or keep several journals based on similar activity (e.g., sales, cash receipts, revenue, etc.), making transactions easier to summarize and reference later. For every debit journal entry recorded, there must be an equivalent credit journal entry to maintain a balanced accounting equation ...
Powered by both solar and a battery, it offers seven different calculation modes—normal, stat, drill, complex, matrix, list, and equation. It’s capable of performing more than 600 functions ...