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 discusses how it relates to cycles of concentration (NC and NF) which can be calculated from water analyses. Equations are presented showing the relationships and material balances between these various flows and quantities. Minimizing blowdown is important to reduce energy losses from the system.