In this study, a numerical model of activation and ohmic polarization is modified, taking into account the correlation function between surface properties and inner resistance. To investigate the correlation function, the surface properties of coal are changed by acid treatment, and the correlations between the inner resistance measured by half-cell tests and the surface characteristics are analyzed. A comparison between the model and experimental results demonstrates that the absolute average deviations for each fuel are less than 10%. The numerical results show that the sensitivities of the coal surface properties affecting polarization losses change depending on the operating temperature. The surface oxygen concentrations affect the activation polarization and the sensitivity decreased with increasing temperature. The surface ash of coal is an additional index to be considered along with ohmic polarization and it has the greatest effect on the surface properties at 973 K.