I am assuming this is an "adapter" for the torque wrench for use in an area that is not necessarily conducive to having the bulky end of the torque wrench directly above the head of the bolt. By using the "adapter" you can maintain the proper torquing of the bolt (applying the .8 multiplier) while getting the business end of the tool out away from the tight area above the bolt head.Why wouldn't one set the torque wrench at 70 ft. lbs and attach your tool at 90 degrees to the wrench and torque to 70 ft lbs as required. No calculation is necessary.