To determine the neutralizing value of monocalcium phosphate (monohydrate and anhydrous), sodium acid pyrophosphate, sodium aluminum phosphate (acidic), and other acid-reacting materials used in chemical leavening systems. Chemical neutralizing value is used as a guideline for determining functional neutralizing value in foods and is expressed as parts of sodium bicarbonate that are neutralized by 100 parts of the acid salt. The neutralizing value can be used to calculate the theoretical level of acid required to react completely with the sodium bicarbonate.