  We present a comprehensive description of the theory and practice of opacity
calculations from the infrared to the ultraviolet needed to generate models of
the atmospheres of brown dwarfs and extrasolar giant planets. Methods for using
existing line lists and spectroscopic databases in disparate formats are
presented and plots of the resulting absorptive opacities versus wavelength for
the most important molecules and atoms at representative temperature/pressure
points are provided. Electronic, ro-vibrational, bound-free, bound-bound,
free-free, and collision-induced transitions and monochromatic opacities are
derived, discussed, and analyzed. The species addressed include the alkali
metals, iron, heavy metal oxides, metal hydrides, $H_2$, $H_2O$, $CH_4$, $CO$,
$NH_3$, $H_2S$, $PH_3$, and representative grains. [Abridged]
