Although geopotential numbers are useful for the adjustment of
vertical networks, for many purposes “true” orthometric heights above
a physically defined reference surface are still necessary
A geopotential number can be converted to a “true” orthometric height
  by dividing the geopotential number by the mean value of gravity
along the plumb line between the point and the reference surface
H = C/gm
Since the mean value of gravity cannot be directly measured (because the
reference surface lies within the Earth beneath the point), a model must be
used to derive the value as a point, and other variables