Add the power of all items together and multiply by 3.4 for the total Equipment BTU. Step 5 Find the contribution by the lights in the room or space using the formula: Lighting BTU = total lighting watts x 4.25. Multiply the corresponding voltage according to the formula by the power factor, the current and the root of three. For example, if you have a 220V (Linea-Line) refrigerator with a power factor of 0.8, and a current of 5 Amps, you should multiply 220 × 0.8x√3 × 5 and obtain 1524.20. 220 × 0.8x√3 × 5) = 1524.20. Step 2: