In this document, the 3-K method calculation of fittings' loss coefficient is introduced. There are various types of calculation for pressure drop of fittings, e.g. Elbow, Tees. The 3-K method is developed by Darby as the most accurate for all Reynolds numbers and fitting sizes. However, in terms of Mass flow rate calculation, the solution can not be obtained directly with the set of equations.First, the steps of how to manipulate the set of equation are explanied. Then, the validation of the manipulation is performed with an example case.