I found a formula for the **degree of unsaturation (DU)** in **Clayden's Organic Chemistry** .It explains,simply, the unsaturation with the difference in H atoms.Then I stumbled upon the general formula:

![the formula](https://upload.wikimedia.org/math/d/2/0/d2066acd70b0040e2d7e79645823391e.png)

https://en.wikipedia.org/wiki/Degree_of_unsaturation

Can someone explain from where this equation was derived ? And how come the valence term was introduced?