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The 46032 equal division divides the octave into 46032 equal parts of 0.0261 cents each. This creates the unit known as the flu, or five-limit unit, in terms of which the cent is precisely 38.36 flus. The flu is useful when crafting irregular or circulating temperaments with twelve notes to the octave with an eye to its 5-limit approximations.

In the 5-limit the 46032 division tempers out the atom, |161 -84 -12> as well as |454 427 -487>. It maps the syntonic comma, 81/80, to 825 flus and the Pythagorean comma, 531441/524228, to 900 flus. Both of these are composite numbers divisible by 3 and 5, which is convenient for the purpose of twelve-note tempering, and 825/11 = 900/12 = 75 flus, which is the measure in flus of the schisma, 32805/32768.