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Abstract
The simplified P2 (SP2) approximation to the transport equation is derived by a formal procedure and by a variational analysis. The variational analysis yields the SP2 equations, together with interface and Marshak-like boundary conditions. Numerical calculations show that the resulting SP2 solution is generally more accurate than the P1 solution for both integral quantities and detailed flux distributions, except near material interfaces, where the SP2 solution is discontinuous.