Linearized momentum balance is . For a progressive acoustic plane wave , integration gives
The integration constant is zero for the pure wave with no added uniform flow. The instantaneous acoustic intensity is , the pressure-work energy flux; time-averaged intensity is . For complex harmonic pressure amplitude , .
Use phase convention , with , , . Let incident, reflected and transmitted pressure amplitudes be . The two normal velocities at the membrane are and , and both equal . Hence and . Only normal velocity is matched for an inviscid fluid; tangential velocities need not agree.
Put . The dynamic condition is , or . Since , elimination gives
Complex conjugation gives the amplitudes for the opposite time-phase convention. At zero , the formulas have the limiting values even though itself is then infinite. A strongly inertial membrane has , giving almost total reflection.
For real , . Thus the incoming net normal energy flux is , equal to the transmitted flux . Time-averaged energy flux is conserved: the lossless membrane stores and returns energy but has no mean dissipation.

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