“…Remarkably enough, the expression of the mass-lumped approximation (12) is very similar to its finite volume counterpart (15); in fact, they are formally equivalent -provided that the finite element metric quantities L y i , g y ik and n y i can be linked to their finite volume counterparts V y i , m y ik and m y i -but for the presence in (12) of the domain termŷ Á ðf k À f i ÞM ik =2 and the boundary term ðf k À f i Þ Á v y ik =2, which are regarded here as higherorder corrections to (15) stemming form the piecewise linear finite element representation of the unknown. Note that the higher-order corrections vanish if these contributions are diagonalized or lumped.…”