UBI, Inc. The heating system of a home provides warmth and comfort. Modern heating systems use either electricity, gas, or oil for fuel. Typically a central heating plant, either a boiler, furnace, or a heat pump, provides heat which is distributed on demand throughout the home using a distribution system of ductwork for warm air and piping for hot water or steam. The distribution systems of each home are usually as important as the heating plant itself. Regular servicing by a professional company is recommended on all heating systems for both safety and efficiency. The heating system will be run and visually inspected to evaluate it's operating condition.