(0) Obligation:

Runtime Complexity TRS:
The TRS R consists of the following rules:

rev(nil) → nil
rev(rev(x)) → x
rev(++(x, y)) → ++(rev(y), rev(x))
++(nil, y) → y
++(x, nil) → x
++(.(x, y), z) → .(x, ++(y, z))
++(x, ++(y, z)) → ++(++(x, y), z)
make(x) → .(x, nil)

Rewrite Strategy: INNERMOST

(1) CpxTrsMatchBoundsTAProof (EQUIVALENT transformation)

A linear upper bound on the runtime complexity of the TRS R could be shown with a Match-Bound[TAB_LEFTLINEAR,TAB_NONLEFTLINEAR] (for contructor-based start-terms) of 1.

The compatible tree automaton used to show the Match-Boundedness (for constructor-based start-terms) is represented by:
final states : [1, 2, 3]
transitions:
nil0() → 0
.0(0, 0) → 0
rev0(0) → 1
++0(0, 0) → 2
make0(0) → 3
nil1() → 1
++1(0, 0) → 4
.1(0, 4) → 2
nil1() → 5
.1(0, 5) → 3
.1(0, 4) → 4
0 → 2
0 → 4

(2) BOUNDS(1, n^1)