Even though the correlation between battery capacity and impedance is not mathematically perfect, increase in impedance is an excellent indicator of battery health. Megger has found that, for flooded lead-acid batteries, a 20% increase in impedance generally indicates that the battery capacity has declined to about 80% of its initial value. For VRLA batteries, the corresponding impedance increase is closer to 50%. When these figures are reached, it is usual to consider that cell replacement is necessary.