text: Zwolinski and Wilhoit defined, in 1972, "gross" and "net" values for heats of combustion. In the gross definition the products are the most stable compounds, e.g. (l), (l), (s) and (l). In the net definition the products are the gases produced when the compound is burned in an open flame, e.g. (g), (g), (g) and (g). In both definitions the products for C, F, Cl and N are (g), (g), (g) and (g), respectively.
  The heating value of a fuel can be calculated with the results of ultimate analysis of fuel. From analysis, percentages of the combustibles in the fuel (carbon, hydrogen, sulfur) are known. Since the heat of combustion of these elements is known, the heating value can be calculated using Dulong's Formula:
  HHV [kJ/g]= 33.87m + 122.3(m - m ÷ 8) + 9.4m
  where m, m, m, m, and m are the contents of carbon, hydrogen, oxygen, nitrogen, and sulfur on any (wet, dry or ash free) basis, respectively.