The BMR formula uses the variables of height, weight, age and gender to calculate the Basal Metabolic Rate (BMR). This is more accurate than calculating calorie needs based on body weight alone. The only factor it omits is lean body mass and thus the ratio of muscle-to-fat a body has. Remember, leaner bodies need more calories than less leaner ones. Therefore, this equation will be very accurate in all but the very muscular (will underestimate calorie needs) and the very fat (will over-estimate calorie needs).