Vortigern
Arms
Then add to that the figures obtained in Zs test are maybe +- 6 digits, and the fractional ohms difference is far more skewed potentially by that digit difference then you are arguing about how many angels fit on a pin head. In the real world when there is a fault of negligible impedance the fault current would likely be far above the figures talked about here. So usually a more pragmatic view is taken on the ground, so to speak, and the figures are accepted on that basis give or take a gnats b_____ks. In short panning back from the theory, at this level at least, the figures are close enough. Again in practice, the calculated Zs, say TN-C-S 0.35 assumed, + resistance tables =.55 (say) assumes 0.90, when measure you get 0.66, and a six digit difference means it could be 1.2 ohm down to errm well you work it out.