According to ACCA Manual J, how many BTUs are assigned per person?

According to the ACCA Manual J, a standard of 100 BTUs per person is used to estimate the internal heat gain from occupants in a residential space. This value helps HVAC professionals calculate the total cooling and heating loads for a building, considering not only the space's physical dimensions and construction materials but also the additional heat that people contribute through body heat and activities. Assigning 100 BTUs per person allows for a realistic assessment that can aid in the design of an effective and efficient HVAC system. This number reflects a balance between typical heat generation and the need for comfortable indoor temperatures.