Here's what I found.
Beef Value ($B)
Beef Value ($B) facilitates what almost every beef breeder is already seeking - simultaneous multi-trait genetic selection for feedlot and carcass merit, based on dollars and cents. $B represents the expected average dollar-per-head difference in the progeny postweaning performance and carcass value compared to progeny of other sires. The $B value is comprised of two pieces: $F and $G. To align $B with marketplace realities and appropriately value carcass weight in Angus cattle, the following factors are incorporated into the final calculations for $B.
$B is not simply the sum of $F and $G.
Projected carcass weight and its value are calculated, along with production cost differences.
$B takes into consideration any discount for heavyweight carcasses.
Final adjustments are made to prevent double-counting weight between feedlot and carcass segments.
The resulting $B value is not designed to be driven by one factor, such as quality, red meat yield or weight. Instead, it is a dynamic result of the application of commercial market values to Angus genetics for both feedlot and carcass merit.
