A circuit element the presence of the circuit element includes first and
second capacitor plates disposed over the surface of the substrate in an
aligned relationship with each other. The aligned relationship has
manufacturing variations in the relative positioning of the first and
second capacitor plates and a dielectric layer disposed between the first
and second capacitor plates. At least one of the first and second
capacitor plates is formed substantially smaller relative to the other of
the first and second capacitor plates. The at least one of the capacitor
plates is disposed at a predetermined offset in at least one planar
direction from an edge of the other of the first and second capacitor
plates. The predetermined offset is selected according to the
manufacturing variations to prevent variations in the value of
capacitance of the capacitor due to the manufacturing variations.