Weakly nonlinear effects of velocity fields obtained from N-body data are s
tudied perturbatively. These numerical fields are usually smoothed in a mas
s-weighted manner, in contrast to analytical predictions that are based on
volume-weighted smoothing. We analyze a two-step Gaussian smoothing method
using the framework of second-order perturbation theory. We also derive sec
ond-order corrections caused by an adaptive filtering. With these expressio
ns, artificial effects of filtering on the statistical analysis of smoothed
velocity fields are discussed quantitatively.