Battery University:
The resistance of lead acid goes up with discharge. This change is caused by the decrease of the specific gravity, a depletion of the electrolyte as it becomes more watery. The resistance increase is almost linear with the decrease of the specific gravity. A rest of a few hours will partially restore the battery as the sulphate ions can replenish themselves. The resistance change between full charge and discharge is about 40%. Cold temperature increases the internal resistance on all batteries and adds about 50% between +30°C and -18°C to lead acid batteries. Figure 6 reveals the increase of the internal resistance of a gelled lead acid battery used for wheelchairs.
Figure 6: Typical internal resistance readings of a lead acid wheelchair battery. The battery was discharged from full charge to 10.50V. The readings were taken at open circuit voltage (OCV).
Cadex battery laboratories.