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We revisit the validity of making a direct comparison between measured absorption maxima and computed vertical transition energies within 0.1eV to calibrate an excited-state level of theory. This is illustrated on the UV absorption spectrum of ethylene for which the usual experimental values of 7.66eV (V←N) and 7.11eV (R(3s)←N) cannot be compared directly to the results of electronic structure calculations...
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