T he Harris Benedict Equation is a formula that uses your BMR (calories burned while resting) and then applies an activity factor to determine your total daily energy expenditure (calories). The only factor omitted by the Harris Benedict Equation is lean body mass. Remember, leaner bodies need more calories than less lean ones. Therefore, this equation will be very accurate in all but the very muscular (will under-estimate calorie needs) and the very obese (will overestimate calorie needs).
English BMR Formula