Simple resistance standard with calculable time constant

This paper describes a simple, affordable and easily replicable 10 Ω resistance standard with calculable frequency dependence and time constant. The resistor is a bifilar type made from an enameled manganin wire. A time constant of 6.05 ns with uncertainty of 0.53 ns was calculated and verified by comparison with another calculable resistance standard. A calculated and measured ac-dc difference of a resistance is smaller than -150μΩ/Ω with an uncertainty 270μΩ/Ω at 1 MHz (coverage factor k = 2). The same design can be used for resistances at least in range of 5 Ω up to 70 Ω.