Abstract
From the change in kinetic energy induced by an external field, we discuss the applicable conditions for the Mott-Davis and Moseley-Lukes form of the Kubo-Greenwood formula (KGF) for the electrical conductivity which has been implemented in \textit{ab initio} codes. We show that the simplified KGF is suitable only for computing the AC conductivity at sufficiently high frequency and when the gradient of the carrier density is small.
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