The unit of electrical conductance is the siemens (S). It is defined as the reciprocal of electrical resistance, which is measured in ohms (Ω). Therefore, 1 siemens is equivalent to 1/ohm or \( S = \frac{1}{\Omega} \). Additionally, in other contexts, conductance can also be expressed in terms of mhos (℧), which is simply ohms spelled backward, although this terminology is less commonly used today.
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