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The rigorous analysis of textbook result(Chiu and Quinn, 1974) givesunexpectedly the dramatic change of magnetoplasmon spectrum taking into accountboth the arbitrary dissipation and asymmetric off-plane structure of 2D system.For given wave vector the dissipation enhancement leads to decrease(increase)of magnetoplasmon frequency at low(high) magnetic field. At certain range ofdisorder the purely relaxational mode appears in magnetoplasmon spectrum. Instrong magnetic fields the magnetoplasmon frequency falls to cyclotronresonance line even in presence of finite dissipation. The recent observationof 2D magnetoplasmon spectrum is consistent with our findings.

Magnetoplasmon spectrum for asymmetric off-plane structure of dissipative 2D system