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RMR is calculated from your biological sex, age, height, and weight using the Harris–Benedict equation. Unlike BMR, RMR includes the energy cost of food digestion (Thermic Effect of Food).
Thermic Effect of Food (TEF)
RMR differs from BMR in that it accounts for the energy your body spends digesting, absorbing, and storing nutrients — the Thermic Effect of Food. This typically adds 5–10% on top of BMR (Kinabo & Durnin, Br J Nutr, 1990).