Abstract
We propose a technique which is suitable for calculations of resonant energies of three-body systems. It is based on a smooth exterior complex scaling procedure and the three-dimensional finite-element method. Accuracy dependencies on an exterior radius and on a curvature of the rotated path are examined. $S$-wave resonances of helium are calculated with an accuracy better than ${10}^{\ensuremath{-}5}$ a.u.
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