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Air Dried (AD) includes inherent equilibrium moisture (IM) only ... Fixed Carbon, also Sulphur and Calorific Value can be expressed on any of the above bases. Conversions. Multiply: Air Dry: Dry Basis: As Received: AR by: 100IM% 100TM% 100 100TM%AD by:100 100IM% 100TM% ... For typical bituminous coal with 10%M and 25%Vol differences ...