Abstract We have developed novel impedance standards based on thin-film surface mount device (SMD) resistors. Due to the small dimensions of such resistors, the frequency dependence is very small and can be calculated from quantities that can be either measured or numerically calculated. For nominal resistance values in the 10 kΩ range, as for our application, the DC and AC properties of a single thin-film SMD resistor are not sufficient but can be greatly improved by connecting several thin-film SMD resistors in series. Then the calculated frequency dependence at frequencies up to 2 MHz amounts to only a few parts per million of the DC value, which is about four orders of magnitude smaller than for all conventional calculable AC-DC resistors with a similar nominal DC value. A precision inductance-capacitance-resistance (LCR) meter for frequencies up to 2 MHz, which has a resolution and a reproducibility of a few parts per million but a systematic uncertainty of up to 3000 parts per million, is used to measure two very different SMD-based resistance standards. This enables the verification of the model calculation as well as the calibration of the LCR meter and the correction of its systematic effects, both with a relative uncertainty of a few parts per million in the whole frequency range. This boost in precision enables new applications in this frequency range such as the verification of conventional calculable resistance standards, the calibration of impedance standards, and future measurements of the quantum Hall resistance.We have developed novel impedance standards based on thin-film surface mount device
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