“…For Gaussian bath, exact QDT can be formulated with path integral 1,2,3 or its differential version in terms of hierarchical equations of motion (HEOM). 4,5,6,7,8,9,10,11,12,13,14,15,16,17 However, exact approaches are numerically expensive in general. In this paper, we propose an approximate HEOM theory, which will be termed hereafter as hierarchical quantum master equation (HQME).…”