A new implementation scheme of the multi-transmitting formula(MTF) is provided as an absorbing boundary condition(ABC) for the numerical simulation of wave motion. The scheme not only improves accuracy of the boundary condition and reduces the computational effort, but also reveals clearly a relation between the order of accuracy of the scheme and the exact numerical solution in which effects of the ABC have been completely removed. Finally the new scheme is compared with the Givoli-Neta ABC based on Higdon ABC.
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