The difference between HHV and LHV for gas, can be estimated (using US customary units) by 1055Btu/Lb * w, where w is the lbs of water after combustion per lb of fuel. To convert the HHV of natural gas, which is 23875 Btu/lb, to an LHV (methane is 25% hydrogen) would be: 23875 – (1055*0.25*18/2) = 21500. Because the efficiency is determined by dividing the energy output by the input, and the input on an LHV basis is smaller than the HHV basis, the overall efficiency on an LHV basis is higher. Therefore using the ratio of 23875/21500 = 1.11 one can convert the HHV to an LHV.