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I thought the conversion was exact.

The latent heat of fusion of 1 pound of water at 0°C is 144 BTU. 144 BTU/lb * 2000 lb/ton / 24 hr is 12000 BTU/hr per ton exactly.



No, the latent heat of fusion is 143.6 BTU/pound, not 144. It's just a coincidence that the energy to raise water one °F ÷ the energy to melt ice is almost 144.




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