Commensurate line circuits are electrical circuits composed of transmission lines that are all the same length; commonly one-eighth of a wavelength. Lumped element circuits can be directly converted to distributed-element circuits of this form by the use of Richards' transformation. This transformation has a particularly simple result; inductors are replaced with transmission lines terminated in short-circuits and capacitors are replaced with lines terminated in open-circuits. Commensurate line theory is particularly useful for designing distributed-element filters for use at microwave frequencies.