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Ventilation and air conditioning systems are emerging as the major energy consumers in low energy buildings. The objective of this paper is to present new methodology for assessment of Air Handling Units (AHUs) taking into account the variations of reference temperature. The methodology using the concept of coenthalpy, developed for heat exchangers and published by the authors previously has been used. Four AHUs that comprise energy transfer devices, such as: Water-to-Air Heater (WAH), Heat Recovery Exchanger (HRE) and Heat Pump (HP) have been investigated. Thermodynamic parameters including Coefficient of Performance (COP), universal and functional exergy efficiencies have been used to compare AHUs and to calculate the exergy destruction in AHU components at variable environment temperature-30°C…+10°C. The results of this study show that using HRE the COP and exergy efficiencies are significantly better compared with AHU without HRE. Using the HRE of higher effectiveness, the thermodynamic indicators can be improved considerably. The study shows that AHUs equipped with HP with advanced control method and HRE are more advantageous compared with other investigated AHUs. The presented methodology could have practical application for evaluating of energy and exergy efficiency of AHUs at different reference temperatures when designing HVAC systems and implementing optimum control methods.

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