The paper proposes a simple model for contact resistance in the Berger and Kelvin structures which approximately accounts for finite substrate thickness in terms of closed-form expressions. The present model agrees with the transmission-line model for large contact resistivity, but deviates significantly in the other extreme.

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Journal Electronics Letters
Winterton, S.S., & Tarr, N.G. (1989). Simple model for front and end contact resistances. Electronics Letters, 25(2), 117–118.