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Traditional algorithms simplify the lattice recursion for evaluation of the PARCOR's by localizing the loss in vocal tract at one of its ends, the lips or the glottis. In this paper we present a framework for mapping to pseudo areas the VT transfer function with no rigid constraints on the losses in system, thereby allowing losses to be present at both the lips and glottis. This method allows us to calculate the reflection coefficients at both the glottis (rG) and the lips (rLip).