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Duncan, where did you get that formula from? 😀 Never seen anything like it. Metric is ((2nd-1st)*3600*10.76)/time in gross so divide 1.11. Imperial (1040*3600)/3412/time, again divide 1.11. If its new boiler, badge will be in net.

It seems that everybody is doing it different way.

I got that formula when I was in College. They called them magic numbers. I also know the way you have showen. However, I find these easier to remember. 😀
 
I use a corgi slide calculator. Not an app so no need to worry about battery's running out ! lol. Regarding calculation, i remember on my inspection i had pencil , paper, calculator. On starting to go through the calculation, he saw my slide rule in my paperwork and said why arent you using that instead. I replied i thought you would want to see me write the calc down. Always used this bit of cardboard technology since !
 

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