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The hierarchical equations of motion (HEOM) method has become one of the most popular methods for the studies of the open quantum system. However, its applicability to systems at ultra-low temperatures is largely restrained by the enormous computational cost, which is caused by the numerous exponential functions required to accurately characterize the non-Markovian memory of the reservoir environment. To overcome this problem, a Fano spectrum decomposition (FSD) scheme has been proposed recently [Cui et al., J. Chem. Phys. 151, 024110 (2019)], which expands the reservoir correlation functions using polynomial-exponential functions and hence greatly reduces the size of the memory basis set. In this work, we explicitly establish the FSD-based HEOM formalisms for both bosonic and fermionic environments. The accuracy and efficiency of the FSD-based HEOM are exemplified by the calculated low-temperature dissipative dynamics of a spin-boson model and the dynamic and static properties of a single-orbital Anderson impurity model in the Kondo regime. The encouraging numerical results highlight the practicality and usefulness of the FSD-based HEOM method for general open systems at ultra-low temperatures.

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SnCl 4 Á5H 2 O and SnCl 2 Á2H 2 O are efficient catalysts for the oxidation of acetone with 30% hydrogen peroxide at room temperature and produce tetrameric acetone peroxide which is identified by molecular weight determination, elemental analysis, FTIR, NMR and MS.