  The one-leg, two-step time-stepping scheme proposed by Dahlquist, Liniger and
Nevanlinna has clear advantages in complex, stiff numerical simulations:
unconditional $G$-stability for variable time-steps and second-order accuracy.
Yet it has been underutilized due, partially, to its complexity of direct
implementation. We prove herein that this method is equivalent to the backward
Euler method with pre- and post arithmetic steps added. This refactorization
eases implementation in complex, possibly legacy codes. The realization we
develop reduces complexity, including cognitive complexity and increases
accuracy over both first order methods and constant time steps second order
methods.
