Xylem WE100 BAROMETRIC PRESSURE TRANSMITTER - Manual (Page 6)

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pressure to sea level. Where the Earth's surface is above sea level, it
is assumed that the atmosphere extends to sea level below the station
and that the properties of that hypothetical atmosphere are related to
conditions observed at the station." To do this, you have to take into
account the barometric reading at the station, the elevation above sea
level, and the temperature.