Bill I am not HVAC person however I am refrigeration mechanic or tech. whatever you wish to apply, if you think that you are puzzel by SEER formula let me gave you something ales to think about Must of us supose to know OHMS LAW at least I think so, lets take your problem for example at round off numbers Voltage is 220 your total Curent is 18.
18 x 220= 3960 watts according to formula 1 watt=3.412 Btus 3960 watts x 3.412= 13,511 Btus yet your AC is rated at 36,000 Btus your Ac puts out 22,489 Btus more then is taking in. So your AC is Apx 266% efficent. That is called energy saving! WOOooooo Hello I am not aducated am'I confused? hell yes and in my opinion person who came up with this formulas must have few beers or did it purposly so that must of us can not come out with proper answer do I need education yes but I would still say the person that came up with this system was stupid arrogant idiot. Dido