The conversion factor between the NUCPI for 1976 (the year when Kuppuswamy’s scale was proposed) and the current year is then determined, as follows: NUCPI for 1976 = 15.6 (BaseYear: 1995 / 96 = 100) NUCPI for 2009 = 223.1 (Base Year: 1995 / 96 = 100) To determine the conversion factor between the index of 1976 and 2009: 223.1 ÷ 15.6 = 14.3.