The location-independent part of TCB–TCG, the difference between the two new time scales adopted by the IAU (1992), was integrated numerically for three JPL planetary/lunar ephemerides; DE102, DE200, and DE245. The differences among these three integrations were mostly explained by the difference in the adopted constants of the ephemerides. It was shown that the post-Newtonian correction and the perturbation by asteroids are negligible except for the mean rate, LC The comparison of these numerical integrations with the analytical formulas of Hirayama et al. (1987) and Fairhead and Bretagnon (1990) as well as their extended versions lead to the best estimate of LC asCombining this with the recent value of the geoid potential in Bursa et al. (1992), we estimated the value of LB, the scale difference between TCB and TT, as