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Qh = U x WTD x Area
Qs = U x STD x Area
Where:
Qh = Sensible heating load, Btuh
Qs = Sensible cooling load, Btuh
U = U-Value, or heat transfer coefficient from Table 4A Manual J 8, Btuh/ft²·°F
WTD = Winter temperature difference across partition, °F
STD = Summer temperature difference across partition, °F
Area = Net area of surface, square feet (ft²)
Ref: Manual J 8 - Page 3-1