The document discusses a Manual J calculation for HVAC equipment sizing. It recommends following the numbers from the Procalc software, as the vendor's calculations were likely incorrect by undersizing the equipment. It has never heard of a case where a Manual J calculation determined equipment was too large. It also notes Manual J does not account for internal loads or time-dependent heat transfer aspects. It suggests variable speed mini split systems are cost effective for most equipment in that size range if installation is being paid for.