Clarification of EnergyPlus OtherEquipment Impact on HVAC Loads

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They will affect the HVAC loads and zone balance, but are not metered energy uses themselves. For example, if you have the following Lights Object:

Lights, Zone1 Lights, Zone1, Always On, LightingLevel, 100;

Run for 1 year, the heat produced by the lights will affect the HVAC equipment and zone temperatures, AND you will have 876 kWh reported in the End Uses summary.

If you have the following OtherEquipment object:

OtherEquipment, Zone1 Other Equipment, Zone1, Always On, EquipmentLevel, 100;

Run for 1 year, the heat produced by the OtherEquipment object will affect the HVAC system and zone heat balance, but the energy use will not be reflected in the End Uses summary.

OtherEquipment is useful for modeling, well... other equipment - equipment that is not metered at the building. Maybe you're modeling an indoor electric dirtbike track, and everyone brings their own fully-charged bikes. The energy the bikes use as they discharge their batteries inside the building degrades to heat and effects the zone heat balance, but that energy was provided elsewhere... other equipment.