Comptonization of photons near the photosphere of relativistic outflows

We consider the formation of photon spectrum at the photosphere of ultrarelativistically expanding outflow. We use the Fokker-Planck approximation to the Boltzmann equation, and obtain the generalized Kompaneets equation which takes into account anisotropic distribution of photons developed near the photosphere. This equation is solved numerically for relativistic steady wind and the observed spectrum is found in agreement with previous studies. We also study the photospheric emission for different temperature dependences on radius in such outflows. In particular, we found that for $T\propto r^{-2}$ the Band low energy photon index of the observed spectrum is $α\simeq -1$, as typically observed in Gamma Ray Bursts.