Let $\mathbb{R}$ denote the field of [real numbers](/page/Real%20Numbers), let $\mathbb{C}$ denote the field of complex numbers, and let $\mathbb{N}=\{1,2,3,\dots\}$. For the Dahlquist test equation $y'(t)=\lambda y(t)$ with $\lambda\in\mathbb{C}$ and time step $k>0$, define the stability variable $z:=k\lambda$. Applying the Backward Euler method produces the one-step recurrence for a sequence $(y_n)_{n=0}^{\infty}\subset\mathbb{C}$ given by
It is L-stable: it is A-stable, meaning $|R(z)|\leq 1$ for every $z\in\mathbb{C}$ with $\operatorname{Re}(z)\leq 0$, and it satisfies the stiff-decay condition