“…The method is derived similarly to that of Dasgupta and Clark (), Wang (), Lecerf et al . (), and Blanchard et al . () by assuming a propagating wave whose amplitude as a function of frequency and depth is given by with magnitude where f is the frequency, z is the depth, k is the wavenumber, t is time, is the input source amplitude, is the amplitude of the recorded signal as a function of frequency and depth, is the geometrical spreading factor (assumed to be real as is standard in seismic processing), and is the frequency‐dependent attenuation coefficient.…”