Parallel elements have the same strain, while their stresses add. The spring supplies and the viscous element supplies , so the Kelvin-Voigt model has constitutive equation
For the oscillatory deformation this gives
Physical stress and strain are the real parts of these expressions. Thus the storage modulus is , independent of frequency, and the loss modulus is . The equation is the quasistatic material law; an inertial equation for an attached mass would require additional mechanical data.

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