At , use the local right-handed basis pointing east, north and vertically outward. The Earth's rotation vector has components
Initially in the rotating reference frame, so the Coriolis acceleration is zero. Evaluating the centrifugal acceleration gives
The gravitational acceleration is . Hence
The small angle from the downward vertical therefore satisfies
For the northern hemisphere, , this is the printed expression without absolute values. More generally, the printed signed meridional expression specifies the direction of the tilt; an unsigned angle uses its absolute value. The horizontal component is toward the equator and vanishes at both poles and at the equator.

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