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Light Reflective Value (LRV) is the percent of light reflected from a surface (1-100)

Theoretical LRV for white is 100, for black it is 0.
  An absolute black or perfectly reflecting white does not exist in our everyday terms. Approximately speaking, the average blackest black has a LRV of 5% and the whitest white 85%. Some yellows can measure up into the 80's or 90's as well.

Ivory, Cream and Yellow have high LRV's, Blue, Red, Maroon and Brown have low reflective values.

Gloss and light reflectance are unrelated surface characteristics of a finish. Gloss is the degree to which the finish reflects visual images. Light reflectance is the amount of light the surface reflects.

LRV and Living Spaces:
Interior:
Fifty percent LRV is the common guideline for residential interiors.
Lower LRVs will require more lightning fixtures to perform tasks efficiently and safely.

LRV can be misleading when it comes to yellow. Yellow is one of the most reflective hues in the spectrum. People err when choosing yellow more than any other color. They end up with a too bright Lemon Chiffon yellow that borders on needing eye protection to enter the room when they really were going for a softer, more muted Buttercream color.

Exterior:
LRV is important for exterior surfaces also. For example, painting vinyl siding with a color that has too low of an LRV, that absorbs too much light and energy and thus retains too much heat, could result in warped siding.
Source: LRV Light Reflectance Value of Paint Colors | TheLandofColor.com

SpreadSheet to find a color with LRV by RGB

Links:
LRV Light Reflectance Value of Paint Colors | TheLandofColor.com
Spectrum of Color | Matthews Paint
Color: : Gloss & Light Reflectance
EasyRGB - The inimitable RGB and COLOR search engine! (I couldn't get this to work)

last updated 15 Nov 2015