Recently, the accuracy of the parallel transfer matrix method (P-TMM) and the admittance sum method (ASM) in the prediction of the absorption properties of parallel assemblies of materials was investigated [Verdière, Panneton, Elkoun, Dupont, and Leclaire, J. Acoust. Soc. Am. 136 , EL90–EL95 (2014)]. It was demonstrated that P-TMM is more versatile than ASM, as a larger variety of different backing configurations can be handled. Here it will be shown that the same universality is offered by the equivalent circuit method.