Transformation of time dependence to linear algebra

Reduced density matrix and memory function in the Nakajima–Zwanzig equation are expanded in properly chosen basis of special functions. This trick completely transforms time dependence to linear algebra. Then, the master equation for memory function is constructed and expanded in the same basis functions. For the model of a simple harmonic oscillator it is shown that this trick introduces infinite partial summation of the memory function in the system–bath interaction.