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The output y is derived from converting the input u assumed to be given in units of timeBaseA to timeBaseB.
The best way to work with time in Modelica is to use the SIunit [s] for all internal representations and calculations while making use of displayUnit to convert input and output to and from s to another unit of time preferred by the modeler. That way models will be compatible with models from other domains.
Nevertheless, there may be use cases where within the model working with other timeBases will be necessary. Thus there may be need to convert from one time base to another which this converter fulfills.