When this element is used in CDTA, one of its input terminals is grounded (e.g., ). With dual output availability,  condition is assumed.
CDTA can be thought as a combination of a current differencing unit followed by a dual-output operational transconductance amplifier, DO-OTA. Ideally, the OTA is assumed as an ideal voltage-controlled current source and can be described by , where Ix is output current,  and  denote non-inverting and inverting input voltage of the OTA, respectively.