For an ideal operational amplifier under negative feedback, the grounded non-inverting terminal makes the inverting terminal a virtual ground, and no electric current enters either input. The feedback resistor and capacitor have parallel electrical impedance
Kirchhoff's current law at the inverting node gives , and hence
With the stated components, and . Thus this inverting low-pass amplifier has exactly the same ideal cutoff frequency and normalized frequency response as the passive RC low-pass filter, with output multiplied by :
Its amplitude ratios at the three stated frequencies are , , and . One principal choice of phase shift is : respectively , , and . Adding or subtracting describes the same output; the extra inversion must be retained.

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