“…Applications of M split estimation concerned so far not only processing of TLS data (presented in [1,15,22,31]) but also deformation analyses [29,30,[32][33][34][35][36], direct identification of gross errors [37], linear regression analyses [30,34], robust coordinate transformation [38], S-transformation [39] and marine navigation [40]. Most of these applications applied only the squared M split estimation (SMS), of which the objective functions stem from the assumption that observation errors are normally distributed.…”