I have no problem 'getting it' buddy. I was under the impression 'comp' stuff usually refers to mechs, not regulated stuff. If we're talking regulated mods, internal battery resistance isn't that important providing there's enough voltage available to fulfil the load demand. The internal resistance does apply to regulated mods as well as and perhaps more importantly the atomiser being used. A good example of this is the dna200/escribe which actually uses a case analyser function to accurately set a resistance datum for that particular mod. Ambient Temperature is one factor which will effect the overall case resistance. As for mechs, as I said. You increase the temperature you may get a little bump in voltage from the cell due to lower internal resistance, but you would also get a greater internal resistance of the mod, atty, coil etc. Adding to this the depletion of the cell from one use to another. I can only see a down hill slope I'm afraid. Perhaps if you stuck your mech and atty in a deep freeze and warmed your cell up before putting it in you might notice a slight boost, even better, liquid nitrogen, turn that baby into a superconductor. Clouds for days bro Disclaimer** please don't put your mod in liquid nitrogen.