A LCR circuit behaves like a damped harmonic oscillator. Comparing it with a physical spring-mass damped oscillator having damping constant 'b', the correct equivalence would be:
L $ \leftrightarrow $ k, C $ \leftrightarrow $ b, R $ \leftrightarrow $ m
L $ \leftrightarrow $ m, C $ \leftrightarrow $ k, R $ \leftrightarrow $ b
L $ \leftrightarrow $ m, C $ \leftrightarrow $ ${1 \over k}$, R $ \leftrightarrow $ b
L $ \leftrightarrow $ ${1 \over b}$, C $ \leftrightarrow $ ${1 \over m}$, R $ \leftrightarrow $ ${1 \over k}$
