I guess I'm thinking commercial sites, where you get Ze of Ze of Ze so only the main is true Ze, the rest are Zs at Db is it not? If you were given Ze by the DNO and measured Ze at DB, and they would differ, would that mean the board is sub main? But in any case which of the two "Ze" would you choose to calculate the Zs of final circuits?
Ze is, and can only be, the loop impedance of the external supply.
Ze is, strictly, measured at the point where the consumers equipment connects to the suppliers equipment with the consumers equipment disconnected (except the earthing conductor which can remain connected to the suppliers equipment but disconnected from the installation) . But often, especially in domestic and small installations, the first available point to connect the test leads is the CU or DB which then leads to confusion for some people.
However the tests for Ze and Zs at the DB are still different, Zs at the DB, and PEFC, is done with earthing conductor connected to the consumers installation which can, and often does, affect the value measured.
Just to confuse things further a properly measured Ze will usually be different to that quoted by the DNO as they will normally quote their maximum design limit rather than a value specific to your supply. So for a 100A SPN TNCS supply they will usually quote a Ze of 0.35 and PFC 16kA (which isn't possible if you think about it)
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sometimes dbs are energised even before dead testing them, for example so that other trades could test their gear etc. not unheard of.
That was normal practice years ago, give it a quick test on the megger and switch it on, maybe not even bothering with the megger.
Even when I was training testing was treated as a nuisance to be done at the end of the job, long after the installation was energised.
I'm sure we've all seen DBs with big ---- stains in them where someone obviously switched the supply on without any testing.