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Hi Batih,
I think you're getting at the idea that a BOE of oil is not the same as a BOE of electricity produced from oil, which is true. But the purpose of the energy balance is to have a consistent unit so that you can see and compare each point in the energy conversion process.
The energy balance shows primary supply of resources, transformation of resources and demand for energy resources. Within each row, a negative value represents energy leaving the system (e.g. exported or consumed) and a positive value represents energy entering the system (e.g. imported or produced). Choosing a consistent unit (such as BOE or MWh) allows you to follow the energy flow of a single fuel.
Also, remember that power plant efficiencies are used in transformation calculations, and are therefore represented in the energy balance.
For more documentation on the energy balance, see the user guide found here: http://tinyurl.com/2awhr7b
Best,
Tory