A boiler or steam generator is a device used to create steam by applying heat energy to water. Although the definitions are somewhat flexible, it can be said that older steam generators were commonly termed boilers and worked at low to medium pressure but, at pressures above this, it is more usual to speak of a steam generator.

Flue gas is the gas exiting to the atmosphere via a flue, which is a pipe or channel for conveying exhaust gases, as from a fireplace, oven, furnace, boiler or steam generator. It often refers to the exhaust gas of combustion at power plants. Technology is available to remove pollutants from flue gas at power plants.