Sheet metal does not bend at a sharp corner. It curves around the punch over the bend radius, and the metal on the outside stretches while the inside compresses. Getting a flat blank to fold up to the right finished size means accounting for that behaviour, which is exactly what bend allowance describes.
How it works
The neutral axis is the layer inside the bend that neither stretches nor compresses. Its position is set by the K-factor, and its arc length through the bend is the bend allowance.
angle_rad = bend_angle x pi / 180
BA = angle_rad x (IR + K x T)
OSSB = tan(angle_rad / 2) x (IR + T)
BD = 2 x OSSB - BA
flat = leg1 + leg2 - BD
Here IR is the inside bend radius, T is material thickness, and K is the K-factor. The bend angle is the angle the metal turns through, so a part folded into a right angle uses 90 degrees. The flat-pattern length is the sum of the outside flange legs minus the bend deduction, which is what you cut before forming.
Tips and notes
The K-factor is the single most important and most variable input. As a starting point, soft aluminum air bends near 0.33, mild steel near 0.42, and harder or coined bends climb toward 0.5. Bottoming and coining push the neutral axis outward compared with air bending.
For multi-bend parts, calculate the deduction for each bend separately and subtract them all from the summed outside dimensions. Springback is not modelled here, so for tight tolerances bend a test coupon, measure the result, and back-calculate the true K-factor for your tooling and material before committing to a run.