A calibration scale for liquids that is reducible to specific gravity by the following formulas: for liquids heavier than water, specific gravity = 145 ÷ (145 - n ) [at 60°F]; for liquids lighter than water, specific gravity = 140 ÷ (130 + n ) [at 60°F]; n is the reading on the Baumé scale, in degrees Baumé; Baumé is abbreviated Bé.