When using core insulation the insulation should occupy all.
Insulation value of concrete walls.
As for the furring used for interior insulation the thermal resistance of the concrete masonry webs and any grouted cores should be accounted for when determining the thermal performance of the wall see tek 6 2c ref.
8 thick concrete slab or foundation wall has an r value of about 1 04 30 while lightweight aggregate filled 8 thick concrete has an r value of about 2 18 30 concrete insulated 0 85 1 2.
Panel fabrication is inches of exterior wythe x inches of insulation x inches of interior wythe r value rating for regular sandwich panels.
But concrete is a conductor of thermal energy not an insulator.
Again concrete conducts energy.
Every 16 inches or so one of these components breaks the insulation layer and forms a thermal bridge conducting heat through the walls at high rates in addition to being a major cause of mold in standard construction.
For instance a 2x4 or 2x6 stud has an r value of about r 5 or r 7.
Achieving greater r values in attics the higher the r value the better the thermal performance of the insulation.
Panel panel standard thickness fabrication r value 8 2 5 x 3 x 2 5 r 19 less than 4 stories 10 2 5 x 5 x 2 5 r 32 less than 4 stories 10 3 x 4 x 3 r 25 4 stories or more.
However too many people confuse insulation properties with thermal mass many icf dealers do this.