The internal heat sources in conditioned spaces are usually divided into lights, people, and equipment categories.
Lighting
Most designers use a factor of 1.0 or less for the heat produced by all lights.
People
Any human activity generates both sensible and latent heat, depending on the activity, the room temperature, and the individual’s age and sex. The values that must be modified are:
Adult female * 0.85 Children * 0.75
The HVAC system is usually designed for the maximum expected occupancy. If the facility is a school with mostly children, sizing the system based on adult males— which is almost always the way it’s done—can result in loads that are 25 percent too high.
Equipment
The engineer can provide data on the sensible and latent heat values to be used for applications without a hood. Where a hood is used, these figures should be reduced by 50 percent.
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Excerpt from Energy Conservation Projects.