Effect of spherical crustal layering on spectral amplitudes is investigated. Because of quite large value of (radius of boundary)/(wave-length), difference between the transfer functions in plane layering structure and in spherical layering structure is very small, which suggests that assumption of the plane layering is quite satisfactory. However, when considering the layering effect in deeper part of the earth, say, the core boundary layering effect, the curvature may not be ignored especially for rather large angle of incidence.
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