For a homogeneous incompressible flow, strict geostrophic balance means that the Coriolis acceleration is exactly balanced by the pressure gradient, after conservative body-force potentials have been absorbed into the pressure per unit density . It neglects material acceleration rather than merely assuming that its size is small. With constant vertical rotation, and taking the curl gives , the Taylor–Proudman theorem. Nonzero cross-contour motion over sloping rigid boundaries requires small departures from this strict limit.
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