For a piecewise smooth decaying function, a jump in its th derivative at contributes the displayed algebraic term to its high-frequency Fourier transform. Distributionally, contains , and integration by parts or the derivative-transform identity supplies the factor . Adequate integrability of the subsequent derivatives controls the remainder. Smooth localized polynomial terms give no algebraic cusp contribution.
For this formula is interpreted away from as a tempered distribution or by exponential regularization. It also supplies local high-frequency cusp terms after multiplying by a smooth cutoff. Even nonnegative integer give smooth polynomials and only contact terms at , so their localized forms have no algebraic tail. For example, the cusp expansion of gives .

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