A transfer matrix method to predict absorption coefficient and transmission loss of parallel assemblies of materials which can be expressed by a 2 × 2 transfer matrix was published recently. However, the usual method based on the sum of admittances is largely used to predict also surface admittance of parallel assemblies. This paper aims to highlight differences between both methods through three examples on a parallel assembly backed by (1) a rigid wall, (2) an air cavity, and (3) an anechoic termination.