In thermodynamics, the conversion of kinetic energy into heat by work done against the viscous stresses. Sometimes the rate of conversion per unit volume is meant. If the Navier-Stokes equations of viscous flow are employed, Rayleigh's mathematical expression for the rate of viscous (or frictional) dissipation per unit volume is where i is the dynamic viscosity. The Navier-Stokes assumptions thus satisfy the primary requirement of the second law of thermodynamics that the rate of dissipation be positive and the process irreversible