The linear acoustic momentum and continuity equations are and . For a right-moving plane wave depending on , integration gives , with zero perturbation constants. For a left-moving wave the sign is reversed. The factor is the acoustic impedance. Proportionality applies to a traveling wave; a superposition of opposite directions generally has no single such constant.
Use time dependence and set . In the outer regions write pressures and , taking for convenience. The corresponding velocities are and . Pressure and normal velocity are continuous at both layer boundaries. Within the cooled layer a decomposition into right and left waves gives, with ,This matrix follows by writing and . Applying its inverse and using eliminates , givingConsequentlyFor , transmission is weak except near , where . The cooled layer acts as a resonant filter: an integer number of half-wavelengths fits within it at each resonance. The half-power width in is asymptotically on either side. Since the two outer impedances agree, the transmitted power fraction is .
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