Magnetotransport in two-dimensional n -In Ga As ∕ Ga As double-quantum-well structures near the transition from the insulator to the quantum Hall effect regime Low Temp.Abstract. In this paper we present an ac-magneto-transport study of a two-dimensional electron gas (2DEG) in the quantum Hall effect (QHE) regime, for frequencies in the range [100Hz, 1MHz]. We present a new approach to understand admittance measurements based in the Landauer-Buttiker formalism for QHE edge channels and taking into account the capacitance and the topology of the cables connected to the contacts used in the measurements. Our model predicts an universal behavior with the a-dimensional parameter RC where R is the 2 wires resistance of the 2DEG, C the capacitance cables and the angular frequency, in agreement with experiments.