The simplest reading: a current pulse
We begin with the simplest question: how much does the cell resist? Let us switch on a constant current and watch the voltage. It jumps at once; the jump divided by the current, , is the ohmic resistance of electrolyte, active material, current collectors and contacts. Industry calls this the DC internal resistance. After the jump the voltage keeps moving, first as the interfaces charge (charge transfer), then, more slowly, as diffusion sets in.1
So the value we get depends on when we read it, and also on how fast the instrument samples, on the size of the current, on heating and on the change of state of charge during the pulse. That is why test standards specify pulse lengths and currents for “pulse power” tests.1 A pulse of length probes roughly what an alternating current of frequency probes: values from the two methods approximately agree when the timescales match.1
A resistance quoted without its timescale is half a number.