  One-body quantum tunneling to continuum is treated via the two-potential
approach, dividing the tunneling potential into external and internal parts. We
show that corrections to this approach can be minimized by taking the
separation radius inside the interval determined by simple expressions. The
resulting two-potential approach reproduces the resonance energy and its width,
both for narrow and wide resonances. We also demonstrate that, without losing
its accuracy, the two-potential approach can be modified to a form resembling
the R-matrix theory, yet without any uncertainties of the latter related to the
choice of the matching radius.
