“…This integral can be described as a moving-average filter with order M : Because of the phase distortion provoked by the moving-average filter [ 44 – 46 ], the mean value is not in phase with the neuronal EEG, e true, n − k . In order to make them in phase, the moving-average must be backward applied in ( 3 ): Thereby, according to ( 4 ) and ( 5 ), forward-backward application of the moving-average filter in the recorded scalp potential results in the signal e comp,1 that is in phase and constitutes a mean approximation of the neuronal EEG [ 38 ]: Equation ( 5 ) acts as a smoothing filter, in such a way that the signal e comp,1 contains low-frequency activity associated with . In turn, the frequency activity associated with the gradient artefact is contained in the signal, e high,1 , resulting from the subtraction of e comp,1 from s : Since high-frequency components associated with remain in e high,1 , it is possible to obtain an estimate of such components by the iterative application of ( 5 ) in e high,1 .…”