> In A/Cs the ratio of energy (in the form of heat) removed to energy consumed is very low, around 10-15%. Why is that? Obviously I'm referring to efficiency

> In A/Cs the ratio of energy (in the form of heat) removed to energy consumed is very low, around 10-15%. Why is that? Obviously I'm referring to efficiency in practice. In theory, heating and cooling should be equally efficient for a perfect heat pump, right?