Why does percentage error use the accepted value in the denominator?
Because the accepted value is the reference point. The calculation asks how large the measurement miss is relative to the value you were trying to match.
Compare a measured value with an accepted reference value by making absolute error visible first, then converting that error into a relative percentage.
Percentage error is useful in lab reports, calibration checks, batch targets, and inspection readings. It asks how large the measurement miss is relative to the value you were trying to match.
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The accepted value is the reference denominator, so zero or near-zero references need special care.
Because the accepted value is the reference point. The calculation asks how large the measurement miss is relative to the value you were trying to match.
Percentage error is undefined when the accepted value is zero. Use absolute error, signed error, or a domain-specific tolerance instead.