Magic states are rarely the best resource to optimize: An analytical tool for qubit resource estimation in concatenated codes
Marco Fellous-Asiani, Hui Khoon Ng, Robert S. Whitney

TL;DR
This paper introduces a simple analytical tool for estimating qubit resources in concatenated quantum error correction schemes, revealing that magic state operations are rarely the main resource bottleneck.
Contribution
The authors develop a closed-form, easy-to-use resource estimation tool for concatenated codes and demonstrate that magic state operations are often not the dominant cost.
Findings
Magic operations are rarely the dominant resource cost in concatenated schemes.
Optimizations on all operations can reduce qubit resources by orders of magnitude.
For a 7-qubit scheme, magic state cost reductions are marginal compared to overall optimizations.
Abstract
Concatenated error-correction schemes are well-understood routes to fault-tolerant quantum computing, and research on such schemes continues, including recent claims that they may be competitive with surface codes, and show potential when combined with high-rate Quantum Low Density Parity Check codes. However, there are few tools to evaluate the qubit resources required by concatenated schemes. We propose such a tool here. Its equations are closed-form and remain simple for an arbitrary number of levels of concatenation, making it ideal for comparing and minimizing the resource costs of such schemes. We use this tool to evaluate the resources for gate operations that require the injection of so-called ``magic states'', needed to complete the set of logical operations. It was expected that the complexity of such ``magic operations" would make them dominate the resource costs of a…
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