The sensible heat factor during the heating and humidification process is given by (where h₁ = Enthalpy of air entering the heating coil, h₂ = Enthalpy of air leaving the heating coil, and h_A = Enthalpy of air at the end of humidification process)

When absorptivity (α) =reflectivity (ρ) = 0 and transmittivity (τ) =then the body is said to be a