The highest calorific value for unit cost is not necessarily the indication of the best commercial results. The cost of fuel is governed by this calorific value only when such value is modified by local conditions of capacity, labor and commercial efficiency. One of the important factors entering into fuel cost is the consideration of the cost of ash handling and the maintenance of ash handling apparatus if such be installed. The value of a fuel, regardless of its calorific value, is to be based only on the results obtained in every-day plant operation. Coal and ash analyses used in connection with the amount of fuel consumed, are a direct indication of the relation between the results being secured and the standard of results which has been set for the plant. The methods of such analyses have already been described. The apparatus is simple and the degree of scientific knowledge necessary is only such as may be readily mastered by plant operatives. The ash content of a fuel, as indicated from a coal analysis checked against ash weights as actually found in plant operation, acts as a check on grate efficiency. The effect of any saving in the ashes, that is, the permissible ash to be allowed in the fuel purchased, is determined by the point at which the cost of handling, combined with the falling off in the evaporation, exceeds the saving of fuel cost through the use of poorer coal. Water Records--Water records with the coal consumption, form the basis for judging the economic production of steam. The methods of securing such records are of later introduction than for coal, but great advances have been made in the apparatus to be used. Here possibly, to a greater extent than in any recording device, are the records of value in determining relative evaporation, that is, an error is rather allowable provided such an error be reasonably constant.