It is amazing how things have changed. Impedance tester was not around 21 years or so ago. We have battery banks approaching 30 years old and with proper maintenance (mostly the addition of distilled water), yearly cell voltage and specific gravity measurement and data analysis if it requires equalization at that time have done OK for us. Capacity test every 3 years down to where voltage starts to roll off without going into deep discharge is how we do it, trending time to reach roll off voltage.
so far that procedure have not changed along with monthly visual inspection to ensure battery are either not being overcharged and floated properly and no visible sign of sulphation.
megger battery what ?