An implementation of a second order unsplit perfectly matched layer (PML) absorbing boundary condition is presented. The formulation is given in the context of seismic modelling and simple models are used to showcase the increased performance. The formulation is presented as a correction procedure to the unchanged governing equations. This approach makes the implementation especially suited for existing FDTD modelling codes. Although, a second order PML might perform better in some cases than the classic or CFS-PML the increased computational requirements and the difficulty in optimising a greater number of PML parameters must be taken into account in deciding the most appropriate PML for a given seismic modelling problem.


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