Given the formula for time constant delay defined in RC Formulation, we can model the voltage in a RC circuit as an exponential curve:

5 tau rule

As a rule, we consider to be zero after 5, even if this is not mathematically true. This is also true for charging instead of discharging – something is fully charged after .

The whole point of this is that the curve behaves the same for any , but you can pick and choose the value by choosing values for and .