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A ten-vertex cage formed by adding one cap over each square face of a square antiprism. Each axial cap is joined to four vertices in its nearer square; adjacent squares are rotated relative to each other. It is the usual idealized ten-vertex closo cluster skeleton.

For E, each BH supplies two skeletal electrons and each phosphorus vertex supplies three after retaining a lone pair. Hence $10(2)+2(3)=26$ electrons, or thirteen pairs, matching a twelve-vertex closo cluster. Place the two adjacent P vertices on a regular icosahedron. The remaining ten boron vertices fall into four symmetry classes: two sites adjacent to both P vertices, four adjacent to exactly one, two adjacent to neither but opposite the common-neighbour pair, and two opposite the P pair. The populations are $2:4:2:2$, so four boron resonances are expected. Interchanging the identical phosphorus vertices is allowed when determining chemical equivalence.

For F, a ten-vertex bicapped square antiprism offers a consistent closo model. There are eight BH vertices, one B vertex bearing the $\mathrm{NE}{\mathrm{t}}_3$ donor instead of H, and one P vertex. Their skeletal contributions are respectively $16$, $3$ and $3$, giving 22 electrons, eleven pairs. The donor-bearing B contribution follows from B plus the donated lone pair minus the exoskeletal B–N bond, $3+2-2=3$.

One explicit arrangement consistent with six boron signals puts P at one axial cap and the $\mathrm{NE}{\mathrm{t}}_3$ substituent on one B vertex of the nearer square. The remaining mirror plane through that B, the opposite vertex of its square, and the cap axis leaves three B sites individually fixed: the donor-bearing B, its opposite square vertex and the other axial cap. The other six B sites form three exchanged pairs. Thus the nine borons give three singleton environments and three two-site environments, six signals in all. The original compound has a crystallographically characterized positional assignment; the spectrum alone asks for a compatible structure and does not establish a unique positional isomer. A single-crystal X-ray diffraction determination or assigned heteronuclear correlations would distinguish alternatives.^[ref]