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The nitrogen-centered highest occupied molecular orbital of ammonia supplies a lone pair; planar borane has an empty out-of-plane $p$-derived lowest unoccupied molecular orbital. Approach along this acceptor axis gives constructive orbital overlap and donation of the nitrogen pair into the boron-centered acceptor. The resulting N-to-B coordinate covalent bond forms the ammonia borane adduct.

The occupied molecular orbital formed by this interaction is bonding, while the corresponding antibonding combination remains empty. Borane pyramidalizes as coordination increases from three to four. Ammonia can use its existing outward-pointing lone pair; its inversion to the planar transition geometry is not a prerequisite. The Lewis base and Lewis acid descriptions summarize the donor and acceptor roles, while the frontier molecular orbitals explain their directional interaction.