the type of fuel to be used must be decided in order to determine which type of boiler is to be used. Boilers cannot be adapted to burn different type of coal. The same fuel specifications also are set forth for the material handling equipment. For example a plant that is designed to burn coal of 12,000-Btu cannot burn 10,000-Btu coal efficiently. Coal with 12,000-Btu content will produce more electricity than 1 ton with 10,000-Btu content.