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When are the empirical formula and molecular formula the same?

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The empirical formula and the molecular formula of a substance are the same when the simplest ratio of elements in a compound is identical to the actual number of atoms of each element present in a single molecule of that substance.12

While an empirical formula provides only the simplest whole-number ratio of atoms, the molecular formula specifies the exact count of every atom in the molecule. In many instances, these two expressions differ; for example, ethylene has an empirical formula of CH2 but a molecular formula of C2H4. However, for substances like water, where the simplest ratio of atoms is the same as the actual composition of the molecule (H2O), the empirical and molecular formulas are identical.312