This document discusses boiler efficiency and the factors that affect it. It provides two methods for calculating efficiency - the indirect or loss method, and the direct method. The indirect method calculates efficiency by determining the percentage losses due to factors like flue gas, hydrogen in fuel, moisture, etc. The direct method calculates efficiency as the ratio of useful steam output to heat input. The document also lists ways to improve boiler efficiency, such as oxygen trim systems, flue gas temperature control, and proper water treatment and blowdown control.