Atom equivalents for converting DFT energies calculated on molecular mechanics structures to formation enthalpies

New atom equivalents are introduced to convert BP/DN**//MMFF energies into formation enthalpies. As a result of using molecular mechanics structures, poor results are obtained for compounds outside the scope of the force field, such as those bearing  NF₂ groups or some nitrogenous systems. Notwithstanding these limitations, present procedures compare well with the results of previous atom equivalents schemes. Indeed, rms deviations from experiment are below 9 kJ/mol for hydrocarbons, and close to 16 kJ/mol for a variety of compounds reasonably well described by MMFF. The explicit inclusion of thermal and vibrational contributions, using calculated frequencies, does not improve the results. This study demonstrates that cost‐effective approaches to formation enthalpies may be developed on the basis of a combination of DFT with a suitable molecular mechanics force field. © 2000 John Wiley & Sons, Inc. J Comput Chem 21: 367–379, 2000