instantaneous electric

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When I model natural gas domestic water heaters, I enter the efficiency of the water heater (typically 96%) in the proposed. Then when I go to the baseline model, I change the efficiency of the equipment to 80%.

I am now modeling a project where we have instantaneous electric water heaters. I have these modeled in the proposed model. When I create the baseline model, are there any efficiencies I should be modifying? Or are the efficiencies the same in the baseline and proposed for instantaneous electric water heaters?