regulatory impact analysis for the industrial boilers and process heaters neshap final report viii epa 452 r 04 002 february 2004 us environmental protection agency office of air quality planning standards strategies division innovative economics group research triangle park nc ix contents section page 1 introduction requirements an eia 2 scope purpose 3 organization boiler heater technologies characteristics steam fossil fuel characterization 4 commercial institutional 5 heat transfer configurations major design types 6 stoker fired coal pulverized fluidized bed combustion fbc 7 tangentially oil natural gas wall 8