Also note that the above calculation is only valid for low-frequency range because at low-frequency range the sound wave can be treated as a plane wave. The TL calculation will start losing its accuracy when the frequency goes above the cutoff frequency, which can be calculated as f c = 1.84 c π π D , where D is diameter of the largest pipe in the structure. In the case above, if for example the muffler body has a diameter of 300mm, then the cut-off frequency is then 1.84*520/pi/0.3=1015 Hz.