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For a concrete comparison, take $f(x)=x^2$ on $[0,6]$. The integral is $I={\int }_0^6{x}^{2}dx=72$, whereas the unit-width left and right Riemann sums are $L=55$ and $R=91$. The exact integer power sum formula givesThe endpoint choice explains the opposite signs of the $18$ correction. The remaining correction is one in both cases.

The same method is useful far beyond squares of numbers. Substituting $B_0$, $B_1$, $B_2$ and $B_4$ into the integer power sum formula gives the exact fourth-power resultAt $N=10$, this isThus a finite polynomial calculation replaces ten additions, or a million additions if $N$ is a million. Although the individual corrections can be rational numbers, the result is the exact integer sum.

There is also a useful numerical integration interpretation. The average of the left and right Riemann sums is the composite trapezoidal rule. For $x^2$, the endpoint corrections cancel but its value is $73$, one above the true integral. Subtracting the $B_2$ correction makes this particular polynomial example exact. For $f(x)=x^4$, the two interior corrections above can be written $B_2(f^{\prime }(N)-f^{\prime }(0))/2!$ and $B_4(f^{\prime \prime \prime }(N)-f^{\prime \prime \prime }(0))/4!$. These are exact identities for these polynomials; extending such corrections to general functions requires a separate error analysis.

The Bernoulli numbers are a sequence of rational numbers that turns integer power sums into exact polynomials. The same numbers describe corrections when a discrete summation is compared with an integral. For example, the sum of squares $1^2+\cdots +N^2$ is $N^3/3+N^2/2+N/6$: the leading term is an integral, while the last two terms repair the difference between area and sampled values.

We use $B_1=-\frac{1}{2}$ throughout. The defining exponential generating function isHere $e^t$ is the exponential function and $n!$ is a factorial; in particular, the coefficient of $t^2$ is $B_2/2!$, rather than $B_2$. At $t=0$ the quotient has limiting value one. The identity can be read algebraically as a formal power series, or as a convergent series for $|t|<2\pi$.^[ref]

To compute the numbers, multiply by $e^t-1$ and compare coefficients. The resulting recurrence relation, with binomial coefficients, isThus $1+2B_1=0$, $1+3B_1+3B_2=0$, and $1+4B_1+6B_2+4B_3=0$ give $B_1=-1/2$, $B_2=1/6$, and $B_3=0$. Continuing givesThe recurrence relation agrees with equation 24.5.3 after replacing its index $n$ by $m+1$.^[ref]

Why do so many values vanish? Put $F(t)=t/(e^t-1)$. Direct substitution gives $F(-t)=F(t)+t$, so $F(t)+t/2$ is an even function. Its odd power series coefficients vanish: $B_{2r+1}=0$ for every positive integer $r$. The exception $B_1$ matters. The alternative convention obtained from $t/(1-e^{-t})=F(t)+t$ has $B_1^{+}=+1/2$ and exactly the same other values. A formula copied between conventions must also retain its summation endpoints.

Historically, integer power sums were studied before the modern Bernoulli number notation. A historical study examines formulas published in 1631 and distinguishes those separate formulas from encoding all exponents using one sequence of constants. This is a useful motivation for the generating function, without assigning all discovery to a single moment. ^[ref]