Water Heater Energy Factor

Dose anyone have guidelines for water heater EF based on age and steady state efficiency. How does EF compare to AFUE?
Andy
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Look at tankless Bosch, takagi and Rinnai EF is near AFUE and does not go down much with age, I would guess with tank 1-2% reduction a year, It depends on use and how hard your water is. Takagi makes a condensing tankless.
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