temperature, load, age, condition, and the original style of battery too.
hurts my head.
i have some of them extreeme High-discharge li-ions (rc type) and the Graph installed in my brain, was wrong for THOSE by a mile.
but now i am familliar with them, i wont get fooled again.
i think the best you can do , is to know what THAT battery acts like, under those conditions.
Good "meters" on electronic devices and flashlights would be a miltiteered Led redout with at least 10 steps
then you just know about how it acts, and see the (sorta) analog readout of how many lights are lit
And whats with the huge MATH on the resistance stuff, cant everything be simple?
read the voltage, put a load on, see the load voltage, assume ABOUT its condition, and go on. or Pay $300 for a machine to do 2 calulations and show you the results (that will change tomorrow
life should be easier than this.