When sampling partial differential equations one has to solve a system of linear algebraic equations. To select the optimal in the sense of the computational efficiency of iterative method for solving such equations, in addition to the rate of convergence we should take into account such characteristics of the system and method, as the condition number, the smoothing factor, the indicator "costs on." The last two characteristics are calculated by the coefficients of harmonics amplification that give evidence of the smoothing properties of the iterative method and its "costs on", i. e. how worse the method suppresses frequency components of the error as compared with the highfrequency ones. The suggested method of determining harmonic gain factors is based on of the discrete Fourier transform. As an example, an analysis of the effectiveness of the BiCGStab method with ILU and multigrid preconditioning when solving difference analogues of the Helmholtz and Poisson equations is described.
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