The symbols which appear in physical equations may be interpreted as denoting either physical quantities or the numerical measures of these quantities if the units in terms of which the measures are expressed belong to a coherent measurement system, but not otherwise. Because coherent systems are generally used, this property is frequently taken for granted. However, if the rationalization of the electromagnetic equations is regarded as resulting from changes in the specifications of units, the rational system is noncoherent when the nonrational system is coherent and vice versa. If it is regarded as resulting from changes in the definitions of physical quantities, both systems will be coherent if one of them is coherent. For this reason the I.U.P.A.P. considers that rationalization should be regarded as resulting from changes in the definitions of quantities. This report determines sufficient conditions for the development of coherent systems from quantity equations, describes the Heaviside and the Fessenden types of rationalization, and develops several coherent measurement systems in terms of physical quantities.

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