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The elongation cutoff technique ELG/C belongs to fragmentation methods. It uses the concept of locality and takes into account the sparsity of Kohn–Sham (KS) matrix in regionally localized molecular orbital basis set. In this article, a linear‐scaling implementation of ELG/C method at Kohn–Sham (KS) level of theory is presented. Its efficiency and accuracy is discussed for model system. The ELG/C...
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