Actually, I put the GROSS in capitals to indicate gross heat output (into water) and gross heat input of the gas, sorry if I caused some confusion, my apologies, but I used the basic energy formula for any % efficiency calculation. mechanical, gas burning appliances, electrical equipment etc. It would appear that gross heat output would include flue losses and adventitious heat gains (into the surrounding atmosphere) from the boiler unit itself giving 100% efficiency, but as you know, these losses cannot be taken into consideration. We are only concerned with the heat transferred into the water so we use the output of the boiler, so as you quite rightly say bster, the output is NET as far as heat generators are concerned, being as we cannot use the heat losses from the products of combustion or as mentioned before heat gained from boiler unit, although Potterton many years ago, put ventilation slots in the sides of one of their free standing boilers and thus increased the STATED output by approx.5%.. Some boiler manufacturers for years have advertised their products efficiencies using NET heat input figures. I seem to remember many years ago, oil boiler manufacturers used this method during the competition with the gas industry. The calculated % efficiency looks wonderful using net figures.
Strictly speaking, as you know, these energy losses that we get from a boiler have somewhat been recovered, to a certain extent, by extracting the Latent heat from the flue gases. Hence the Condensing Unit. But again the efficiencies can only be elevated when in the condensing mode. We will never get 100% efficiencies, as to achieve that, we would have to cool the products of combustion down to the temperature of the incoming gas.
Brian.