In the preceding report the author introduced the theory of the escapement error of watches by making use of the rotating vector, where some approximation and simplification were made in the premise to get the qualitative results.
Hence, in order to make the result as quantitative as possible, he has developed the theory again, taking the other factors into consideration.
Those are as follows :
1) The moment of inertia of the lever which is added to the oscillating system in the period of engagement between the balance and the lever.
2) The energy loss of the oscillating system at the moment of collision between the impulse pin and the lever fork and disconnection of them.