The coefficient of performance, or COP (sometimes CP), of a heat pump is the ratio of the change in heat at the "output" (the heat reservoir of interest) to the supplied work
COP = Eu / Ea
where
COP = coefficient of performance
Eu = useful energy acquired (btu in imperial units)
Ea = energy applied (btu in imperial units)
COP can be used to define both cooling efficiencies or heating efficiencies as for a heat pumps.
Cooling - COP is defined as the ratio of of heat removal to energy input to the compressor
Heating - COP is defined as the ratio of heat delivered to energy input to the compressor