economic analysis of air pollution regulations boilers and process heaters final report prepared for john l sorrels us environmental protection agency office quality planning standards innovative strategies economics group md 15 research triangle park nc 27711 by rti health social 27709 epa contract number 68 d 99 024 project 7647 004 385 november 2002 michael p gallaher alan c o connor brooks m depro this contains portions the impact that are related to industry profile 2 1 section boiler heater technologies three categories combustion devices affected under proposed industrial commercial institutional ici although their primary function is transfer heat