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simply put r-value= temperature differenceXareaXtime/heat loss
the standard uses 75degrees on one side of a substance and the heat loss is measured across the substance this heat loss is then quantified by a temperature measurement of the noon standard temperature this becomes the temperature difference in the equation. the area is just that, in square feet and the time is in hours and the heat loss in Btu's.
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dandan the heatin man
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