An Abstract Theory for the Domain Reduction Method Craig C. Douglas Mathematical Sciences Department IBM Research Division Thomas J. Watson Research Center P. O. Box 218 Yorktown Heights, NY 10598 and Department of Computer Science Yale University P. O. Box 2158 New Haven, CT 06520 E-mail: bells@watson.ibm.com Jan Mandel Computational Mathematics Group Department of Mathematics University of Colorado at Denver Denver, CO 80204 E-mail: jmandel@copper.denver.colorado.edu Abstract: The domain reduction method uses a finite group of symmetries of a system of linear equations arising by discretization of partial differential equations to obtain a decomposition into independent subproblems, which can be solved in parallel. This paper develops a theory for this class of methods based on known results from group representation theory and algebras of finite groups. It is shown that if the problem splits into subproblems based on isomorphic subdomains, then the group of symmetries must be commutative. General decompositions are then obtained by nesting decompositions based on commutative groups of symmetries.