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When pH is 1, 2 3 4 5 or 6, it is considered an Acid. When pH is 8 9 10 11 12 13 or 14, it is considered a Base. 7 is the neutral point of acid and base. pH is calculated by the -log (H+)
Base excess is defined as the amount of acid required to titrate the blood gas sample to a normal pH (7.4) at a normal PCO2 (40) at normal body temperature. (These are adult normal values.) In other words, base excess is a reflection of non respiratory (non carbon dioxide) factors affecting the pH.