AbstractFourier analysis of numerical accuracy has traditionally concentrated on the propagation behaviour of various methods. When systems of equations in more than one unknown are involved, analysis of propagation accuracy alone is shown to be incomplete. A distribution factor is introduced to complement the Fourier analysis in these cases, and application of the concept to two problems commonly encountered in the water resources field is demonstrated. The distribution factor is shown to provide important information which cannot be obtained from the customary analysis of propagation accuracy.