Almost all properties have some form of a heating and cooling system. With energy costs rising, energy efficiency has become a topic of great discussion. Air conditioning and heating systems are rated based on their efficiency. To find the energy-efficiency ratio (EER), one must divide the air conditioning or heating unit by the watts of electricity needed to generate the unit. The standard system of measurement for heating and cooling systems in calculated through British Thermal Units (BTU). The higher the energy efficiency ratio the more efficient the unit is operating.