In this work, closure of the Boltzmann–BGK moment hierarchy is accomplished via projection of the distribution function onto a space spanned by -order Hermite polynomials. While successive order approximations retain an increasing number of leading-order moments of , the presented procedure produces a hierarchy of (single) -order partial-differential equations providing exact analytical description of the hydrodynamics rendered by (-order) lattice Boltzmann–BGK (LBGK) simulation. Numerical analysis is performed with LBGK models and direct simulation Monte Carlo (DSMC) for the case of a sinusoidal shear wave (Kolmogorov flow) in a wide range of Weissenberg number (i.e. Knudsen number $Kn=\lambda k=\sqrt{Wi}k\tau\lambda\simeq\tau c_sc_s$ the speed of sound. The present results elucidate the applicability of LBGK simulation under general non-equilibrium conditions.

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