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Advantages of Conditioned Attics:

Energy Savings

Ductwork and HVAC equipment in conditioned space
System leakage to conditioned space
Reduced conductive gains or losses
Reduction of infiltration through ceiling
Elimination of blown attic insulation which settles, compacts, scatters, etc...

Improved Health Conditions

When ducts are located in conditioned space, less dirt and contaminants

Other Benefits

Usable Storage Space
Better conditions for servicing mechanical equipment
Increased life expectancy of mechanical equipment due to less harsh environment