Calculating the fluid flow and pressure field in thin fluid films, lubrication theory can be applied, and Reynolds fluid film equation has to be solved. Therefore, boundary conditions have to be formulated. Well-established mass-conserving boundary conditions are the Jakobsson–Floberg–Olsson (JFO) boundary conditions. A number of numerical techniques, which have certain advantages and certain disadvantages, have been developed to solve the Reynolds equation in combination with JFO boundary conditions. In the current paper, a further method is outlined, which may be a useful alternative to well-known techniques. The main idea is to rewrite the boundary value problem consisting of the Reynolds equation and the JFO boundary conditions as an arbitrary Lagrangian–Eulerian (ALE) problem. In the following, an ALE formulation of the Reynolds equation with JFO boundary conditions is derived. Based on a finite element implementation of the governing boundary value problem, numerical examples are presented, and pressure fields are calculated for a plain hydrodynamic journal bearing with an axial oil groove.