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The astronomical horizon is the great circle where the horizontal plane through the observer intersects the celestial sphere. It is perpendicular to the local vertical, so every direction on the astronomical horizon has altitude $0^{\circ }$ and zenith distance $90^{\circ }$. In the local horizontal coordinate system, it consists of the unit vectors satisfying $\mathbf{n}\cdot {\mathbf{e}}_U=0$. This geometric reference remains defined when buildings or mountains hide it; a visible skyline is not a calibration of zero altitude.

Three boundaries must be distinguished. The astronomical horizon fixes the angular reference. Terrain supplies a site-dependent boundary with apparent altitude $t(\eta )$ that changes with azimuth. Atmospheric refraction changes the apparent direction of incoming light, and can also change the apparent distant boundary. A point source clears an opaque terrain boundary only if ${\gamma }_{\mathrm{app}}>t(\eta )$ when both are expressed in the same apparent horizontal coordinate system; this clearance condition does not guarantee visibility through clouds or bright sky. In the synthetic diagram, a source with geometric altitude $3^{\circ }$ and an imposed illustrative upward correction $R=0.2^{\circ }$ remains behind a $4^{\circ }$ boundary. The chosen $R$ is an algebraic illustration, not a fitted atmospheric prediction.

Even an unobstructed sea boundary need not coincide with the astronomical horizon. On a spherical Earth of radius $r$, an observer at height $q$ sees the unrefracted tangent to the surface at a downward angle $D$ satisfying $\cos D=r/(r+q)$. The right-angle tangent triangle supplies this relation; the visible boundary then has altitude $-D$. With illustrative $r=6371\mathrm{km}$ and $q=10\mathrm{m}$, $D\simeq 0.1015^{\circ }$, before atmospheric refraction. Raising the eye therefore changes the visible boundary without redefining the horizontal plane.

The US Naval Observatory's rise/set definitions explicitly distinguish the geometric reference from apparent contact with a visible disk: the standard Sun calculation puts its centre $50^{\prime }$ below the horizontal plane, combining an average $16^{\prime }$ radius with $34^{\prime }$ of atmospheric refraction. An angular minute is $1^{\prime }=1/60^{\circ }$ in the minute and second of arc convention. This is an operational average under stated conditions, rather than a universal zero of altitude. The same source identifies weather, local topography and observer height as limits on predicted rise/set time. An observation log should therefore retain the level reference, site and eye height, terrain profile, observation time, and whether each reported altitude is geometric or apparent. ^[ref].