As discussed before the system function of a rational LTI system has a numerator and a denominator polynomial. Both numerator and denominator polynomials can be split as a product of first order terms. Therefore, the system function of a rational LTI system is defined, to within a scale factor , by the location of the poles , and zeros . Note that each term in the numerator contributes a zero to the system function at and a pole at . Similarly, each term in the denominator contributes a pole at and a zero at . On the one hand, an FIR system consists, besides poles at , of only zeros. On the other hand an IIR system consists of both poles and zeros. If the impulse response is real-valued, the system function is a conjugate symmetric function of , thus and the complex poles and zeros occur in conjugate symmetric pairs. Thus if there is a complex pole (zero) at , there is also a pole (zero) at .