Basic two port Element	Wave Equivalent port Connection	Investigation Time constant value for VDTA based Wave Filter
		$τ = \frac{L}{2 R}$ , $C_{d} = \frac{L}{2 R^{2}}$
		$τ = 2 R C$ $C_{d} = 2 C$
		$τ = \frac{2 L}{R}$ $C_{d} = \frac{2 L}{R^{2}}$
		$τ = \frac{R C}{2}$ $C_{d} = \frac{C}{2}$