Calculations of electrostatic potential. The present IFFT images presumably represent the interlayer moiré potential in our incommensurate and nearly commensurate hBN layers. However, additional theoretical support would be necessary to confirm this argument. In theoretical studies of 2D materials, two models are usually employed, i.e., a periodic model and a finite model. The periodic model is based on Blochʼs theorem and utilizes periodic boundary conditions to replicate the elementary cell. This approach is in principle applicable only to commensurate systems where (lower panels) with the same twist angle. These images are created by cropping and rotating the original images for the ease of comparison.