N.Y.C. Admin. Code § 27-742: § 27-742 Devices producing incidental heat.

Where a room or space contains equipment that produces heat, such as motors, generators, resistors, lights, compressors, steam heated vessels, etc., and where such equipment is in constant use during the period of occupancy, the equipment may be considered as a supplementary heating device. Its heating capacity may be deducted from the required capacity of the heating devices in the room.