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Abstract
A theoretical and numerical analysis of Liao's absorbing boundary condition (ABC) is presented. The form of the ABC is related to both space-time polynomial extrapolation and a one-way wave equation. A modification allowing the optimization of the ABC for specific angles of incidence or wave speeds is discussed. The stability of the ABC is also discussed, and a technique is presented for enhancing stability. Numerical results are presented to demonstrate the stability and accuracy of the ABC.