A furnace (American English), referred to as a heater or boiler in British English, is an appliance used to generate heat for all or part of a building. Furnaces are mostly used as a major component of a central heating system. Furnaces are permanently installed to provide heat to an interior space through intermediary fluid movement, which may be air, steam, or hot water. Heating appliances that use steam or hot water as the fluid are normally referred to as a residential steam boilers or residential hot water boilers. The most common fuel source for modern furnaces in North America and much of Europe is natural gas; other common fuel sources include LPG (liquefied petroleum gas), fuel oil, wood and in rare cases coal. In some areas electrical resistance heating is used, especially where the cost of electricity is low or the primary purpose is for air conditioning. Modern high-efficiency furnaces can be up to 98% efficient and operate without a chimney, with a typical gas furnace being about 80% efficient.[1] Waste gas and heat are mechanically ventilated through either metal flue pipes or polyvinyl chloride (PVC) pipes that can be vented through the side or roof of the structure. Fuel efficiency in a gas furnace is measured in AFUE (Annual Fuel Utilization Efficiency).