For a sinusoidal ground-temperature model whose coldest surface day is , source temperature on that day is , where . The first and largest thermal maximum occurs at , not at infinite depth. This maximizes the winter coefficient of performance for a reversible pump with a fixed indoor temperature. With a heating load even about that day, the same optimum minimizes annually integrated reversible heating work. Excavation cost, finite heat extraction and real heat-pump behaviour can change the optimum.

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