It’s a change of vector basis from LOS-vectors (+the orthogonal 3rd basis vector) to a new 3D vector basis (easting. northing. up). The formulas get quite involved, see for example:
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It’s a change of vector basis from LOS-vectors (+the orthogonal 3rd basis vector) to a new 3D vector basis (easting. northing. up). The formulas get quite involved, see for example: