This document discusses combustion and combustion calculations. It defines combustion as a chemical reaction between a fuel and oxygen that produces heat and light. Complete combustion means all carbon is converted to CO2, hydrogen to H2O, and sulfur to SO2. Theoretical oxygen is the amount of oxygen needed for complete combustion, calculated two ways. Theoretical air is the amount of air needed to supply the theoretical oxygen. Excess air above the theoretical amount is required for practical combustion to ensure completeness. Flue or stack gas refers to all gases from combustion, while Orsat analysis refers only to dry gases excluding water vapor.