These two papers. one a more detailed version and the other a simplified version (very little math) explain mathematically what a Mil is, what a MOA is, what a Shooters MOA is and how they came up with the Range Estimation Equations. You don't need to read these to use your Mil/MOA scope, but for the curious mind, it gives you an understanding of how they came to be. It's a great understanding of your scope, uses very basic math, and also might help put you to sleep on those nights when you are having trouble getting to bed.