Transverse arrangement is one of the main methods used in the polar inertial navigation system (INS). In the traditional algorithm, the calculation of using the earth ellipsoid model is complex, while using the earth sphere model cannot satisfy a high-accuracy application. Therefore, an approach based on the virtual sphere model is proposed, which has been proved in simulation experiments to reduce the computational complexity and maintain the same accuracy as the ellipsoid algorithm, but its accuracy has not yet been proved in theory. Starting from the basic principles of the ellipsoid and virtual sphere model algorithm, this paper compares the key formulations of the two. Finally, it is proved that the two arrangements are actually the same.
