Heat energy in two systems
A British thermal unit is the energy to warm one pound of water by one degree Fahrenheit; the international-table BTU used on equipment and gas bills is 1,055.05585262 J. A kilowatt-hour is 3,600,000 J. Divide and a kWh is 3,412.14 BTU. A therm, the US gas-billing unit, is 100,000 BTU or 29.3 kWh. Because the hour cancels, the same factor turns an appliance's BTU per hour into kilowatts: a 12,000 BTU/h air conditioner (one “ton” of cooling) is 3.517 kW of cooling output.
Sizing and bills
Room air conditioners: 5,000 BTU/h ≈ 1.5 kW, 8,000 ≈ 2.3 kW, 12,000 ≈ 3.5 kW, 18,000 ≈ 5.3 kW — that is cooling delivered, not electricity drawn, which is lower by the unit's efficiency ratio. A 40,000 BTU/h furnace is 11.7 kW. On a bill, 100 therms of gas is 2,931 kWh of heat energy. The BTU calculator sizes heating and cooling for a room.