The equivalent circuit of the ac resistor and the equi-potential shielding with 1/2 voltage

The ordinary equivalent circuit of the AC resistor is not exact enough when the parasitic parameters of the resistor are considered. At the same time, the traditional shielding with potential equal to the lower voltage terminal of the resistor will contribute additional parasitic capacitance to the resistor and will deteriorate the calculated result of AC/DC difference. Using an equi-potential shielding with 1/2 voltage of the resistor is helpful to decrease the AC/DC resistance difference.