Because the differentiation matrix,
, in a pseudospectral method is square, higher-order derivatives of any polynomial,
, can be obtained by powers of
,

where
is the pseudospectral variable and
is a finite positive integer.
By differential flatness, there exists functions
and
such that the state and control variables can be written as,

The combination of these concepts generates the flat pseudospectral method; that is, x and u are written as,


Thus, an optimal control problem can be quickly and easily transformed to a problem with just the Y pseudospectral variable.[1]