To fulfill the demands concerning energy efficiency for zero energy buildings, various technologies of architects and engineers are required. This study aims to estimate the thermal performance of heat source equipment in which part load characteristics are considered in an office building. Overestimation of heat source equipment was reviewed through literature survey, and heating and cooling loads depending on the capacity and division of the equipment were analyzed through a simulation program (DOE-2.1E). The conclusions gained from this study are as follows; 1) The more the division of equipment, the less the heating and cooling energy consumption. 2) When a large item of equipment is divided into two small items of equipment, the optimum application rate showed as 5:5 for chiller, and 7:3 for boiler, respectively.