Australian soil scientists and agronomist express phosphorus as elemental P. We believe that most plant uptake occurs as PO4. Where did P2O5 come from?
I have noted some earlier comment about this but it did not get to the basis of the question.
P exists in oxide form under natural condition..you can express in P also...Phosphorous forms phosphorous penta oxide in presence of oxygen, whereas phosphoric acid is formed once these oxides react with water depending upon number of hydrogen atoms replaced with phosphates.You need to multiply by 0.44 to convert P2O5 into P. That way , P will be 20.24 kg in 100kg TSP...very simple calculation..