“…Unlike the present author's approach [19], where the line is replaced by a set of round wires and the current is expanded by cylindrical functions, we here utilize simple rectangular segments and a constant basis. This process is, in principle, similar to that employed in [2,[13][14][15]17], and among them, [15] proposed the use of a nonuniform grid without detailed explanation. The present paper, however, describes how to construct such grids systematically in accordance with the skin effect.…”