“…Usually, the minimum V P (x, y, z), e(x, y, z) and d(x, y, z) are chosen as V P 0 (z), e 0 (z) and d 0 (z). In contrast to the isotropic optimum split-step Fourier one-way operators [Liu and Zhang, 2006], the additional terms, i.e., the third terms in the brace of equation (5), are designed to account for the lateral variations of the Thomsen parameters. The expressions of those terms are derived from the rule of the same dimension.…”