*3.1. Equivalent Circuit Model*

In Figure 7 the implemented dual polarization model is demonstrated. The model considers the mentioned resistances due to the connection of the cells to the cell tester and the parallel-connection of *L* cell layers within the lithium-ion cell. ECMs with RC-pairs are widely used for the simulation of the current distribution within parallel-connected cells [1,2,40–43].

This ECM was connected in parallel and solved as described in previous work [8,9].

**Figure 7.** Extended dual polarization model—Resolution of the cell layers within the cell and consideration of the contact resistance of the tabs and cable resistances due to the connection of the cell to the cell tester.
