I respect your right to disagree, but if you are going to the least you can do is please post why and what formula you use? You can't just say it is way off but offer absolutely nothing in return to back up your claim. This is the formula that the ISSA teaches its Personal Trainers and has been using for a long time.
Not to mention the fact that I took about 15 minutes to put this post together to help someone and you discredit it, without support, in one sentence. That's not fair to me, the ISSA, or the people that I am trying to help.
Let me run you through an example of the formula:
Male, 220 lbs, 12% bf, works out everyday...
220/2.2 = 100 (divide by 2.2 to get kilograms)
100*24 = 2400 (multiply by 24)
2400*.95 = 2280 (multiply by BF multiplier)
2280*1.2 = 2736. (multiply by activity multiplier)
Therefore, the BMR for that individual is 2736 calories per day.