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This cataegory includes A/C units, air distribution, boilers, chillers, cooling towers, heat pumps, repair parts and accessories, heat exchangers and anything associated with the heating or cooling of air and water. One ton of air conditioning = 12,000 BTU's. 1 horsepower (boiler) = 33445.6 Btu /hr ; 1 BHP = 9.81055407 kW