1.1 ,This standard details a recommended practice for the calculation of the Equivalent Boron Content (EBC) for nuclear materials. The EBC is used to provide a measure of the macroscopic neutron absorption cross section of a nuclear material. EBC factors for the natural elements are determined from their atomic masses and thermal neutron absorption cross sections. This practice is illustrated by using EBC factors that are based on thermal neutron (2200 m/s) absorption cross sections. Other EBC factors may be used depending upon the actual neutron energy spectrum.