Calories (Kilogram,I.T.)
The kilogram calorie is often referred to as the kilocalorie or Calorie with an uppercase 'C'). It is defined as the amount of energy required to raise the temperature of one kilogram of water by one degree Celsius at one atmosphere of pressure.
Btu (3.9°C)
The Btu (3.9°C) is defined as the amount of heat required to raise the temperature of one pound of water by one degree Fahrenheit at the temperature where water reaches its maximum density which occurs at approximately 3.9°C (39°F).