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We show how to implement adaptive Tikhonov-type regularization to smooth the solution when dealing with noisy data, and we compare the results for noisy test data with a least-squares solver and propose the L-curve method to fine-tune the regularization parameter.We introduce a complex generalization of the Wigner time delay τ for subunitary scattering systems. Theoretical expressions for complex time delays as a function of excitation energy, uniform and nonuniform loss, and coupling are given. We find very good agreement between theory an