The most general linear truncation relation for the spherical harmonic representation of the transport equation in three dimensions is shown in any order to be a partial differential equation. This equation is uniquely determined up to two independent scalar parameters in the time-dependent case and one scalar parameter in the time-independent case. In the time-dependent situation, one of the parameters may be related to the other parameter, which is pertinent to the time-independent limit, in such a way as to give correct retardation in all orders.