The IAU system of constants defines a system of astronomical units for length, mass and time (in fact, several such systems), and also includes constants such as the speed of light and the constant of gravitation which allow transformations between astronomical units and SI units. Slightly different values for the constants are obtained depending on the frame of reference used. Values quoted in barycentric dynamical time (TDB) or equivalent time scales such as the T eph of the Jet Propulsion Laboratory ephemerides represent the mean values that would be measured by an observer on the Earth's surface (strictly, on the surface of the geoid) over a long period of time. The IAU also recommends values in SI units, which are the values which would be measured (in proper length and proper time) by an observer at the barycentre of the Solar System: these are obtained by the following transformations: