The DRT is an estimation of a distribution function obtained by deconvolution of the frequency-dependent impedance response Z(ω), with ω an angular frequency, of an electrochemical system using an RC kernel, also called Debye kernel. Thereby the impedance is represented as a distribution of RC parallel circuit elements, each characterized by its relaxation time τ = RC, where R is the resistance and C the capacitance of the respective element. Then,