This practice details the recommended method for calculating the equivalent boron content (EBC) values of nuclear elements and materials that are of potential significance as thermal neutron poisons. EBC factors are determined from the atomic weight of elements and the thermal neutron absorption cross section in barns. These may be used depending upon the actual neutron energy characteristics of the applicable reactor system. The elements aluminum, fluorine, rubidium, barium, lead, silicon, beryllium, neon, tin, bismuth, oxygen, zirconium, carbon, magnesium, cerium, and phosphorus are not required to be included in the EBC calculations as their contribution to the total poison effect is not considerably significant.