Abstract The incremental capacitance and inductance of many electronic devices are frequency‐dependent. This paper presents a systematic method for modelling such devices using only positive and/or negative linear time‐imvariant capacitances and inductances. Modelling of a frequency‐dependent capacitor or inductor is reduced to the realization of an odd rational function. It has been shown that any odd rational function can be realized as the driving‐point function of a ± L , ± C one‐port. It has also been shown that a linear higher‐order capacitor or inductor of order 2 k + 1 can be realized by a ± L , ± C one‐port which contains 2 k + 2 elements.
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