Here's a conundrum.
I ran my heat loss calcuation based on what I know about my house and came up with between 28-38k per. Small footprint, blown in cellulose to the ceilings and walls, brick first story with single panes and storm windows. However, if I look at my usage last year, back out the loss due to efficiency and the loss due to DHW, I end up around 55-60k (85% eff., 13milbtu for DHW, 4.5tons total leaves 78.8k btus for heating). The only way I can get the calculator to give me those kinds of numbers is to decrease the R value of the windows (which may not be 2, they may be 1.5) or increase the amount of air changes per hour.
When it snows, I have almost no snow melt on the roof on the north side of the house, and it takes bright sun to melt the snow on the south. I figure that's a good indication that I'm not losing a lot of heat through the roof, but other than the windows I can't figure out where it might be going.
Add that I'm too cheap to pay for an audit atm and you have a lot of unanswered questions about heat loss and coal usage....
