Because heating and cooling costs are the largest contributors to utility bills, inefficient comfort equipment creates significant costs for homeowners. Not installing high- or ultra-efficient comfort equipment is a missed opportunity, especially if the proper steps have been taken to insulate and air seal a home. High-efficiency comfort equipment meets ENERGY STAR requirements for efficiency. Ultra-efficient comfort equipment meets or exceeds the criteria for ENERGY STAR’s “Most Efficient” designation, indicating it is among the most efficient heating and cooling products available on the market.