This equation allows you to approximate the acceleration it will take for a horse and rider to achieve the horse's top speed from a standstill. This is obviously just an equation used to generate a gross estimate and is used purely for conversation purposes.
You may enter your top speed estimate for a horse and rider or use the default value which comes from the vCalc constant: Top Speed of a Horse. You may also enter a duration for the time it will take to accelerate to a full gallop, or use the default estimate which is based on Penny's acceleration period (Penny is a competition Polo Pony).
This equation makes a number of assumptions, obviously, as the time will vary widely depending on the type of horse, the rider experience, the maximum speed of the horse, etc.
This equation assumes the horse and rider are standing still before launching toward a full gallop.
It assumes linear acceleration during the period when the horse is going from standing still to a full gallop, thus this is better described as estimating an "average" acceleration.
It limits the maximum speed to the Top Speed of a Horse constant in vCalc, which is itself an estimate.
The default duration for the acceleration period is set to an estimate based on specific competition Polo Pony named Penny.
The default top speed of a horse is derived from a website showing top speeds for a number of animals (see Top Speed of a Horse). This equation assumes this maximum speed is achievable over the estimated acceleration period and that the rider has no impact on the maximum speed achievable by the horse. I know, that's a little optimistic.
This equation, Polo Acceleration, references 1 page