空調型暖氣機
← ← ←←←←←←←←內T (高,ex. 15度)
↓
↓............................... ↑ Q(H)
↓
↓ Q (loss)...........空調型暖氣機   ←   W (電做功)
↓     
↓ ...............................↑ Q(L)
↓ 
↓→→→→→→→→→→ 外T (低, ex. 10度)
Q (loss): 內傳外的熱損失
Q(H)= W+Q(L)-Q (loss)
=========================================
電暖器
Q(H)= W-Q (loss) 

電暖器輸在少了一個Q(L)
========================================