Geoffers
Couldn't agree more about KISS - no-one stops to determine such data other than a RTOM/W or different rotation point. Whereas I thank JimL for his elegant elucidation of the points in question, on the line or answering the even more baffled client, we need to end up with simple reasoned profiles and procedures backed up by relevant training and supervision - and not complicate it with hypothetical gobbledeespeak forced upon us by the regulators.