Steam Boilers, Engines, Nozzles and Turbines
The indicated thermal efficiency is defined as the

Ratio of thermal efficiency to the Rankine efficiency
Ratio of brake power to the indicated power
Product of thermal efficiency and Rankine efficiency
Ratio of heat equivalent to indicated power to the energy supplied in steam

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Steam Boilers, Engines, Nozzles and Turbines
In designing air preheaters, the important design consideration is that

Handling and maintenance should be easier
Approach temperature should be as low as possible
Heat transfer area should be optimum
Stack gases should not be cooled to the dew point

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