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Why the Qb(bomb calorific value) should minus 40J to get the calorific value of benzoic acid?

As described in ASTM D5865-2010, the nitric acid correction for a 340-ml oxygen bomb is found to be 41.9J(10.0 calories) when the released energy corresponds to that liberated by one gram of benzoic acid.26.45KJ. for more details pls refer to ASTM D5865  10.6.1.2.