Abstract
The perfectly matched layer is very important for the elastic wave problem in the frequency domain. Generally, the formulas of the elasticity tensor in the perfectly matched layers are derived from the transformed momentum equation. In this note, we proved that the transformed elasticity tensor derived in this way lost its symmetry. Therefore, these formulas are inconsistency in theory and it's hard to explain its numerical performance. We present a new symmetrical formula of elasticity tensor from the weak form. So the theory of elasticity is still applicable in the perfectly matched layers.
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