Commonly and also acceptably defined in terms of the overlap (or '
valley') between two peaks. Thus for two peaks of equal height, masses

and

,
when there is overlap between the two peaks to a stated percentage of either peak
height (10% is recommended), then the resolving
power is defined as

.
The percentage overlap (or '
valley') concerned must always be stated.
Source:
PAC, 1978, 50, 65
(Recommendations for symbolism and nomenclature for mass spectroscopy)
on page 72