Seasonal energy efficiency ratio (SEER) of a federally regulated consumer product

means the total heat removed from the conditioned space during the annual cooling season, expressed in Btu's, divided by the total electrical energy consumed by the central air conditioner or heat pump during the same season, expressed in watt-hours, as determined using 10 C.F.R. section 430.23(m) (Appendix M to subpart B of part 430)th