Energy and exergy analysis of the air conditioning systems employing the mixture of outdoor and return air (ACOR) are presented. The equations of heat transfer rate and exergy destruction are developed for ACOR according to the system parameters of moist air and condensate water. The effects of the incoming air dry bulb temperature to the coil and relative humidity, and leaving air dry bulb temperature from the coil on the heat transfer and exergy destruction are investigated by means of a computer code developed. The heat transfer from the air to the coil increased as the incoming air dry bulb temperature and relative humidity increased while the heat transfer decreased with the increase in the leaving air dry bulb temperature. The exergy destruction of the moist air increased as the incoming air dry bulb temperature increased, but it decreased with the increasing values of incoming air relative humidity values.

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