Abstract
Earlier descriptions of methods for providing corrections to be applied to a Kelvin-Varley voltage divider can be misconstrued, particularly as the reasons for applying the corrections in the manner outlined are not obvious. The new method removes any ambiguity and presents the theoretical reasons leading to the procedure which may be carried as far as is justified by the instrument. The magnitude of the terms being neglected may be estimated at any stage, to serve as a guide to the reliability of the corrected data. Techniques of calibrating a divider, which do not require internal connections to the instrument, are also presented.

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