Combustion calculations are starting point for Boiler or any Thermal equipment design. Here is a sample calcualtion done for Coal with a calorific value of approximately 7200 Kcal/kg (12960 BTU/Lb). Coal composition in % is as follows : Carbon , C - 76.0 ; Hydrogen, H2 - 4.1 ; Nitrogen , N2 - 1.0 ; Oxygen, O2 - 7.6 ; Suphur, S - 1.3 ; Moisture, H2O - 3.0 ; Ash - 7.0 ; Excess Air : 30 %