Many different formulas have been developed for calculating astronomical refraction; they are reasonably consistent, differing among themselves by a few minutes of arc at the horizon and becoming increasingly consistent as they approach the zenith. The simpler formulations involved nothing more than the temperature and pressure at the observer, powers of the cotangent of the apparent altitude of the astronomical body and in the higher order terms, the height of a fictional homogeneous atmosphere. The simplest version of this formula, which Smart held to be only accurate within 45° of the zenith, is: where R is the refraction in radians, n0 is the index of refraction at the observer (which depends on the temperature, pressure, and humidity), and ha is the apparent altitude angle of the astronomical body. An early simple approximation of this form, which directly incorporated the temperature and pressure at the observer, was developed by George Comstock: where R is the refraction in seconds of arc, b is the atmospheric pressure in millimeters of mercury, and t is the temperature in Celsius. Comstock considered that this formula gave results within one arcsecond of Bessel's values for refraction from 15° above the horizon to the zenith. A further expansion in terms of the third power of the cotangent of the apparent altitude incorporates H0, the height of the homogeneous atmosphere, in addition to the usual conditions at the observer: A version of this formula is used in the International Astronomical Union's Standards of Fundamental Astronomy; a comparison of the IAU's algorithm with more rigorous ray-tracing procedures indicated an agreement within 60 milliarcseconds at altitudes above 15°. Bennett developed another simple empirical formula for calculating refraction from the apparent altitude which gives the refraction R in arcminutes: This formula is used in the U. S. Naval Observatory's Vector Astrometry Software, and is reported to be consistent with Garfinkel's more complex algorithm within 0.07′ over the entire range from the zenith to the horizon. Sæmundsson developed an inverse formula for determining refraction from true altitude; if h is the true altitude in degrees, refraction R in arcminutes is given by the formula is consistent with Bennett's to within 0.1′. The formulas of Bennet and Sæmundsson assume an atmospheric pressure of 101.0 kPa and a temperature of 10 °C; for different pressure P and temperature T, refraction calculated from these formulas is multiplied by Refraction increases approximately 1% for every 0.9