Errors are generated when the multimeter's input LO terminal is driven with an ac voltage relative to earth. The most common situation where unnecessary common mode voltages are created is when the output of an ac calibrator is connected to the multimeter "backwards." Ideally, a multimeter reads the same regardless of how the source is connected. Both source and multimeter effects can degrade this ideal situation. Because of the capacitance between the input LO terminal and earth (approximately 200 pF for the HP 34401A), the source will experience different loading depending on how the input is applied. The magnitude meter's measurement circuitry, while extensively shielded, responds differently in the backward input case due to slight differences in stray capacitance to earth. The multimeter's errors are greatest for high-voltage, high-frequency inputs. Typically, the multimeter will exhibit about 0.06% additional error for a 100 V, 100 kHz reverse input.

The best way to eliminate ground loops is to maintain the multimeter's isolation from earth; do not connect the input terminals to ground. If the multimeter must be earth-referenced, be sure to connect it, and the device-under-test, to the same common ground point. This will reduce or eliminate any voltage difference between the devices