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High Quality Content by WIKIPEDIA articles! Thermal transmittance, also known as U-value, is the rate of transfer of heat (in watts) through one square metre of a structure divided by the difference in temperature across the structure. It is expressed in watts per square metre per kelvin, or W/m²K. Well-insulated parts of a building have a low thermal transmittance whereas poorly-insulated parts of a building have a high thermal transmittance.