This document discusses ionic balance and material balances in steam boiler systems. It presents a simplified diagram of a boiler system with steam (S), condensate (C), feedwater (FW), makeup water (MU), blowdown (BD), and losses (L). It defines the x-factor as the ratio of MU/FW and uses this along with ion concentrations to determine cycles of concentration (NC and NF). Finally, it shows how blowdown (BD) and losses (L) relate to steam production (S) and cycles of concentration through material balance equations.