My domestic test report schedule has Z (e) at origin of 0.17 ohms.

For one of the circuits continuity R2 ohms is 0.66 and Earth Loop
impedence Z (s) is 1.31.
Another electrician says that there should be a relationship where
the 1.31 number minus the 0.17 number should give the 0.66 result -
but this equation is not giving the right result. Is there a reason
for the discrepancy.

Also for an immersion heater circuit the certificate has R2 as 0.01
and Z (s) as 0.41. The second electician says that the 0.01 would be
correct only if the heater was right next to the fuse box - its
actually at least 15 foot away.

I dont know who is correct.

TIA

Thomas.