For a real central potential and the outgoing convention , the Partial-wave S-matrix is . The cosine form of the Jacobi-Anger expansion fixes and for . Comparing the outgoing part of each phase-shifted radial cosine with the incident plane wave gives the displayed scattering amplitude. Integrating gives the displayed scattering cross-section, since the constant angular mode has squared norm and each positive-order cosine has squared norm . Reversing the multiplicities would already fail to reproduce the free plane wave at zero scattering phase shift.

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