2026-07-072026-07-07http://salesiana.dossiersoluciones.com/handle/123456789/76426The Weyl-Sims classification for a second-order ordinary differential equation with general complex coefficients is investigated. Connections are then established between the associated m-function and the spectral properties of maximal-accretive realisations of the differential expression.Spectral TheoryClassical Analysis and ODEs34B20;34L05On the spectrum of second order differential operators with complex coefficientstext