Yeah no he doesn ' t give a fuck . <| sep |> my TLDR for new Abyssal I ' m late for the party but lol . ivw 5 r 2 gxsha 01 c 93 d 5 But I ' ll copy paste everything here for reference . If you just want the numbers . Edited out the things that don ' t matter . TLDR Get Abyssal 100 % of the time if you can get the enemy ' s magic resist down to 10 or less . sorc guise magic pen . marks Anything past that is up to you . Then make sure to get it if you ' re up against a tank that has more than 175 magic resist . REMOVED magic reduction based on levelADDED 10 % more magic damageFormula for damage reduction 1 . Magic resistance reduction , flat where old abyssal comes in 2 . Magic resistance reduction , percentage . 3 . Magic penetration , percentage . 4 . Magic penetration , flat . 5 . Damage increasereduction where new abyssal comes inSince flat reduction is the first thing that gets calculated , it should only matter if the enemy has around 40 or so starting resist . Anyway , here ' s what I have so far . But I am open to corrections if ever . NERF past negative 10 magic resist Corki can do this at 10 magic resistBUFF 10 to 9 magic resist at 10 magic resistNERF 11 ~ 174 magic resistWhy does the enemy ' s remaining magic resist matter ? Because unless you ' re a specific champ like corki , you can ' t reduce enemy ' s magic resist below 0 . And 0 ~ 9 magic resist is where the 10 % magic damage boost , does wonders . i . e if you do 99 % magic damage , then 10 % of that leads to a total of around 108 %. The old abyssal would only lead to 100 % increase damage since flat penetration won ' t remove past 0 magic resist . Why does it fluctuate from nerf , buff and even at different points ? Because flat magic reduction is linear as opposed to %. New abyssal applies only after the whole calculation , while before , it was at the very first part .