A: From: http://www.engineeringtoolbox.com/cop-eer-d_409.html
Energy Efficiency Ratio - EER
The Energy Efficiency Ratio - EER - is a term generally used to define cooling efficiency of unitary air-conditioning and heat pump system.
The efficiency is determined at a single rated condition specified by an appropriate equipment standard and is defined as the ratio of net cooling capacity - or heat removed in Btu/h - to the total input rate of electric power applied - in Watts. The units of EER are Btu/Wh.
EER = Ec / Pa (3)
where
EER = energy efficient ratio (Btu/Wh)
Ec = net cooling capacity (Btu/h)
Pa = applied electrical power (Watts)
This efficiency term typically includes the energy requirement of auxiliary systems such as the indoor and outdoor fans.
higher EER - more efficient system
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Answer provided by: Bill Spohn (5/2/2016)