The Harris–Benedict equation (also called the Harris-Benedict principle) is a method used to estimate an individual's basal metabolic rate (BMR).
The Harris–Benedict equations revised by Mifflin and St Jeor in 1990:[4] The Harris-Benedict equation sprang from a study by James Arthur Harris and Francis Gano Benedict, which was published in 1919 by the Carnegie Institution of Washington in the monograph A Biometric Study Of Basal Metabolism In Man.
[4] Later work produced BMR estimators that accounted for lean body mass.
As muscle and fat require differing amounts of calories to maintain, the TEE estimates will not be accurate for such cases.
The paper behind the latest update (Mifflin et al) to the BMR formula states all participants in their study fall within the 'normal' and 'overweight' body mass index (BMI) categories, and so the results also do not necessarily apply to those in the 'underweight' or 'obese' BMI categories.