The bioelectrical impedance analysis (BIA) method is a lower-cost (from less than one to several hundred US dollars in 2006) but less accurate way to estimate body fat percentage. The general principle behind BIA: two or more conductors are attached to a person's body and a small electric current is sent through the body. The resistance between the conductors will provide a measure of body fat between a pair of electrodes, since the resistance to electricity varies between adipose, muscular and skeletal tissue. Fat-free mass (muscle) is a good conductor as it contains a large amount of water (approximately 73%) and electrolytes, while fat is anhydrous and a poor conductor of electric current. Factors that affect the accuracy and precision of this method include instrumentation, subject factors, technician skill, and the prediction equation formulated to estimate the fat-free mass.