- The wave function of a spheroidal harmonic oscillator without spin-orbit interaction is expressed in terms of associated Laguerre and Hermite polynomials. The pairing gap and Fermi energy are found by solving the BCS system of two equations. Analytical relationships for the matrix elements of inertia are obtained function of the main quantum numbers and potential derivative. They may be used to test complex computer codes one should develop in a realistic approach of the fission dynamics. The results given for the 240 Pu nucleus are compared with a hydrodynamical model. The importance of taking into account the correction term due to the variation of the occupation number is stressed.
