Mass Transfer
Absorption factor method is used to calculate the number of ideal stages, when

Operating line lies above the equilibrium line
Both operating and equilibrium lines are parallel
Pressure drop in the column is very high
Operating line lies below the equilibrium line

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Mass Transfer
In case of steam distillation, the steam leaving the liquid is not completely saturated with distillate vapour, because

Mixing of steam with the material being vaporised is not so intimate as to result in equilibrium condition
Temperature is less
Saturated steam is used for steam distillation
Total pressure is less

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