Since there are different ways to report moisture (as a decimal or as a percentage), and because the calculation seems intuitive, there is some confusion among agricultural professionals about how to adjust yield to a standardized moisture content. This 4-page publication aims to clarify the concept and the math. Written by Michael J. Mulvaney and Pratap Devkota, and published by the UF/IFAS Agronomy Department, May 2020.
https://edis.ifas.ufl.edu/ag442