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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]