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Comparing energy used year-to-year adjusting for temperature variations

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My company performs HVAC and boiler service for commercial and institutional customers.  When we make significant improvements to a system, I would like to be able to show the customer an actual payback by analyzing their gas and electric consumption pre- and post-fix.  To be accurate, I need to adjust for temperature variations.  The best way is probably using heating degree days (HDD) and cooling degree days (CDD). 

Is anyone willing to share (or point me to) the formula for making this calculation?  Perhaps there is a spreadsheet available that performs these calculations.

Call Mike at 248-280-1300 or email me at <a href="mailto:michaelflesher@arcticair.biz">michaelflesher@arcticair.biz.  Thanks for your help.</a>
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