For both acoustic RTM and -RTM in the Marmousi example, with a time step size of , we used the low-rank approximation with a rank of , corresponding to complex-to-complex FFTs per time step (with one additional forward FFT). Therefore, both methods had the same computational cost. A pseudo-spectral method would require real-to-complex FFTs per time step to calculate the two fractional Laplacians in the second-order wave equation (equation 6). On the other hand, the SLS model with relaxation mechanisms would require to solve equations in the case or equations in the case (Zhu et al., 2013), and has an effective cost of real-to-complex FFTs per time step when implemented using a pseudo-spectral method. However, a pseudo-spectral implementation poses a strict limit on time step size due to its finite-difference approximation of time derivatives, and thus may require a larger number of time steps to propagate the same length of time compared with the proposed method (Sun and Fomel, 2013).