My brother-in-law and I are going to be finishing my basement. We just got the permit from the building inspector. When they returned my plans there was a note that told me to make sure furnace and hot water heater clearances were to manufacturer spec or 30". 30" seems like a lot so I headed to the manufacturer spec located on the furnace itself.

Does this mean 0" clearance is required on all sides and 24" in the front if the furnace is going to be enclosed in a closet? Am I interpreting this right?