The first order RC and RL systems can be used as either a high-pass or
low-pass filter, depending on voltage across which component is treated
as the output, while the input voltage  is applied across both 
components connected in series. For example, if the voltage
 is applied across both 
components connected in series. For example, if the voltage  across
 
across  is treated as the output, the RC circuit is a high-pass filter 
and the RL circuit is a low-pass filter. The cut-off or corner frequency 
of such filters is
 is treated as the output, the RC circuit is a high-pass filter 
and the RL circuit is a low-pass filter. The cut-off or corner frequency 
of such filters is 
 .
.
- RC circuit 
Treating the RC circuit as a voltage divider, the phasor representations of
  the voltage across  and and are are
 
|  | (309) |  
 
 and
|  | (310) |  
 
 where is the time constant of this RC first order system. The 
  FRFs and transfer functions of the systems are is the time constant of this RC first order system. The 
  FRFs and transfer functions of the systems are
|  | (311) |  
 
 
|  | (312) |  
 
  and and are high-pass and low-pass filters, respectively. At the 
  cut-off frequency defined as are high-pass and low-pass filters, respectively. At the 
  cut-off frequency defined as , the magnitude of the 
  output attenuates to , the magnitude of the 
  output attenuates to of the peak magnitude, the output power 
  is half of the input power: of the peak magnitude, the output power 
  is half of the input power:
|  | (313) |  
 
 
 
- RL circuit
Treating the RL circuit as a voltage divider, the phasor representation of
  the voltage across  can be found to be can be found to be
 
|  | (314) |  
 
 
|  | (315) |  
 
 where is the time constant of this RL first order system. The 
  FRFs and transfer functions of the system are is the time constant of this RL first order system. The 
  FRFs and transfer functions of the system are
|  | (316) |  
 
 
|  | (317) |  
 
 and
|  | (318) |  
 
 This system is a low-pass filter as it passes low frequencies but 
  attenuates high frequencies.
 
The cut-off or corner frequency 
 is defined as
the frequency at which the magnitude of the output attenuates to
 is defined as
the frequency at which the magnitude of the output attenuates to 
 of the peak magnitude, unity in first 
order systems, and the output power is half of the peak power, 
the input power for first order systems. The gain of a system is
typically measured in decibel (dB) and plotted in Bode plots in 
terms of the log-magnitude of the FRF defined as
 of the peak magnitude, unity in first 
order systems, and the output power is half of the peak power, 
the input power for first order systems. The gain of a system is
typically measured in decibel (dB) and plotted in Bode plots in 
terms of the log-magnitude of the FRF defined as 
 . 
At the cut-off frequency, we have
. 
At the cut-off frequency, we have
|  | (319) | 
 
(For more discussion of the Bode plots, see
here.)
