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The siemens (symbol: S) is an SI derived unit of measurement for electric conductance, being the inverse of ohm, named after Werner von Siemens.
mho is a now eclectic name for this unit of electrical conductance, equal to 1/ohm. It is derived by spelling ohm backwards. Its symbol is <math>\mho<math> (the upside-down letter Ω). The term Siemens is used primarily in electrical applications, while Mho is used primarily in electronic applications.