https://doi.org/10.1351/goldbook.12553
Value of \((m/z)/\Delta(m/z)\) measured for two peaks of equal height in a mass spectrum at m/z and \(m/z \pm \Delta(m/z)\) that are separated by a valley which at its lowest point is \(\pu{10\%}\) of the height of either peak. For peaks of similar height separated by a valley, let the height of the valley at its lowest point be \(\pu{10\%}\) of the lower peak. Then the resolution (\(\pu{10\%}\) valley definition) is \((m/z)/\Delta(m/z)\) and should be given for a number of values of m/z.
See also: resolution: peak width definition