Clark paper is a possible start with valuable apps. The relationship with actual values depends on permeability, cropping and soil structure, http://onlinelibrary.wiley.com/doi/10.1017/S1350482702001093/pd
There is an article was puplished in the nature copyright that can illustrating and defining that term to you in easy way . The article is:
Nature 176, 1276 (31 December 1955); doi:10.1038/1761276a0
An Instrument for measuring Soil-Moisture Deficit
G. STANHILL & E. J. WINTER
National Vegetable Research Station, Wellesbourne, Warwick. Aug. 17.
THE estimation of residual available soil moisture should be an essential part of irrigation practice. Penman's method1, based on meteorological observations, gives excellent results; but in its present form it is somewhat cumbersome for use by commercial growers. Various alternative methods are available; for example, measured evaporation from an open water surface may be expressed as potential evapo-transpiration by means of a suitable conversion factor1. Garnier has measured evapo-transpiration directly using a standard grass surface2. There is, however, a need for a simple device which will integrate rainfall and evaporation measurements and give a reading expressed as soil-moisture deficit.
Penman, H. L. , Proc. Roy. Soc., A, 193, 120 (1948). | ISI |
Garnier, B. J. , Nature, 170, 286 (1952). | PubMed | ISI | ChemPort |