Parameters controlling the high-cut process of strong-motion accelerations are analyzed using the recordings collected from the SMART 1 array in Lotung, Taiwan. A regression model in terms of distance, earthquake magnitude, and site condition is generally found to be suitable to describe the parameters under investigation. Results show that the high-cut process is controlled by both the site and source effects, which might bring resolution to the long-standing controversy over the origin of the cutoff frequency. In this note, it becomes almost certain that distance is the least significant parameter controlling the high-cut process.

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