We show that viscoelastic effects play a crucial role in the damping of vibrational modes in harmonic amorphous solids. The relaxation of a given plane wave is described by a memory function of a semi-infinite one-dimensions mass-spring chain. The initial vibrational energy spreads from the first site of the chain to infinity. In the beginning of the chain, there is a barrier, which significantly reduces the decay of vibrational energy below the Ioffe-Regel frequency. To obtain the parameters of the chain, we present a numerically stable method, based on the Chebyshev expansion of the local vibrational density of states.
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