Sound attenuation in low temperature amorphous solids originates from their disordered structure. However, its detailed mechanism is still being debated. Here we analyze sound attenuation starting directly from the microscopic equations of motion. We derive an exact expression for the zero-temperature sound damping coefficient and verify that it agrees with results of earlier sound attenuation simulations. The small wavevector analysis of this expression shows that sound attenuation is primarily determined by the non-affine displacements contribution to the wave propagation coefficient coming from the frequency shell of the sound wave.
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