For the sake of brevity, consider the 1D Equation 2-58. In order to derive the PML formulation in the time domain, the following steps are taken (
Ref. 39). First, consider a special form of the mapping 
Equation 2-57:
 
    Then, taking Equation 2-59 into account, multiply 
Equation 2-58 by 
1+σ(x)/iω. 
Equation 2-58 transforms to the following form:
 
    
    Equation 2-60 and 
Equation 2-61 yield a system of partial differential equations in the time domain equivalent to the frequency domain 
Equation 2-58: