Three-line lumped-parameter circuit matrix M for the performance of any electric components. Here, the matrix M represents the performance of the electric components as resistance, capacitance or any electric devices. Three lines are numbered from above as lines 1, 3 and 2. The associated current and potential are written as Ii and Ui with i=1,2,3, respectively. We impose the condition that the total current is zero, or I1+I2+I3=0. We define the voltages as V1=U1-U3 and V2=U2-U3, where the potentials U1,U2 and U3 are measured from an infinite distance. Hence, four quantities define electric signals in the left-hand side of the three-line circuit matrix M. The same quantities in the right-hand side are written as primed quantities: V'1,V'2,I'1,I'2.