#### Lower and Higher Heating Values (LHV and HHV)

Mathematically the relation between both values can be expressed by the following formula [2006 IPCC Guidelines, Vol. II, Section, Box ] Equation 16: Conversion of higher to lower heating values in GJ/t (= MJ/kg) where . HHV = Higher heating value; H = Percent hydrogen; M = Percent moisture; Y = Percent oxygen (from an ultimate analysis which determines the .