[forums.carrionfields.com]

"As you can see the hide provides 50 points of lightning resistance. That doesn't mean 50% since there are diminishing returns on the amount of damage resistance you have via spells/skills/gear. For example 20 points = 20% resistance, 50 points = 40% resistance, and 70 points = 50% resistance. This is the first major step, and we have other plans that build off of this code. More changes will be coming in stages as it gets completed."