It is the arithmetic average, rounded to the nearest multiple of 0.05, of the absorption coefficients for a specific material and mounting condition determined at the octave band center frequencies of 250, 500, 1000 and 2000 Hz. The absorption coefficients of materials are commonly determined through use of standardized testing procedures, such as ASTM C423[2] that is used to evaluate the absorption of materials in eighteen one-third octave frequency bands with center frequencies ranging from 100 Hz to 5000 Hz. Absorption coefficients used to calculate NRC are commonly determined in reverberation rooms of qualified acoustical laboratory test facilities using samples of the particular materials of specified size and appropriate mounting.

NRC is most commonly used to rate general acoustical properties of acoustic ceiling tiles, baffles, banners, office screens, and acoustic wall panels. It is occasionally used to rate floor coverings and construction materials.

NRC is intended to be a simplified acoustical rating of room construction and finish materials when the acoustical objectives of the space are less than sensitive. In certain applications, such as designs of music rehearsal rooms, performance spaces, and rooms employed for critical speech, it is usually more appropriate to consider the sound absorption coefficients at the individual one-third octave band frequencies, including those above and below the bands used to compute NRC.