EqV = (R/0.972) * (EC/77,000)
Where:
EqV = Equivalence Value for the renewable fuel, rounded to the nearest tenth.
R = Renewable content of the renewable fuel. This is a measure of the portion of a renewable fuel that came from renewable biomass, expressed as a fraction, on an energy basis.
EC = Energy content of the renewable fuel, in Btu per gallon (lower heating value).
40 C.F.R. §80.1415