“…The thermal power surplus produced by the stack, P th,s expressed in W is calculated by Equation 10: (10) where P th,lost,s is the thermal power generated by irreversibility, Ohm and contact overvoltage and polarization phenomena in the stack expressed in W; P th,rwgs,s is the thermal power absorbed by the RWGS chemical reaction in the stack expressed in W; The thermal power required to heat the feeding gases at the stack inlet, P th,heat,gas, s expressed in W is calculated by Equation (11): inlets expressed in K; c p,gas,in,ca (T) and c p,air,in,a (T) are the constant pressure specific heats of the gas mixtures and of the air at the cathode and anode inlets expressed in J•kg −1 •K −1 . If the SOE system is in thermal equilibrium, the operating condition (12) must be verified: P th,tot,sys = P th,heat,gas,s − P th,s − P f ur = 0 (12) where P f ur is the thermal power produced by furnace expressed in W. This condition expresses the equality of the thermal powers (P th,s + P f ur ) and P th,heat,gas,s . The net production efficiency of the SOE system is calculated through Equation 13: m CO are the mass flows of hydrogen and carbon monoxide produced expresses in kg•s −1 ; LHV H 2 and LHV CO are the lower heating values of hydrogen and carbon monoxide expressed in J kg −1 ; P th,tot,sys is the total additional thermal power (>0) required by the SOE system (SOE stack and furnace) expressed in W; P th,ph,H 2 O is the thermal power required to produce the steam at the stack inlet starting from water at a temperature equal to 25 • C at the SOE system inlet expressed in W; η el,re f /η th,re f is the ratio between the electrical and thermal reference efficiencies, which is used to convert the thermal power P th,tot,sys > 0 + P th,ph,H 2 O in equivalent electrical power.…”