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The grain bill calculations are based upon the formula of Holle (2010), formula 1 (p. 4). The coarse-grind, as-is (CGAI) values are typically from the malt analysis information.
Sugars are calculated at 100% efficiency.
The sugar yield is expressed as a percentage of sucrose (100%). For example, one pound of honey (1.032) provides less sugar than one pound of sucrose (1.046). Thus, the sugar contribution of honey compared to sucrose is (32/46)*100 = 69.6%. Similarly, liquid malt extracts have a yield of about 76%.
Grain color units are referred to as Lovibond in some sources and SRM in others.
If exact values are unknown, there are online databases with typical values available, such as this one at Homebrewtalk.com.
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