A furnace’s input rating is not its heat output
Furnaces are sold by INPUT, but only the output heats your home: output = input × AFUE. A 100,000 BTU/h, 95% AFUE furnace delivers 95,000 BTU/h. Size by output.
What this diagram shows
A flow diagram of a gas furnace. A 100,000 BTU/h input of fuel enters from the left; the furnace box is labeled 95% AFUE; 95,000 BTU/h of useful heat leaves to the right as the output, and 5,000 BTU/h goes up the flue. Output equals input times AFUE, so the input rating on the box is not the heat delivered — a furnace must be sized by its output.
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