For the Keplerian shearing sheet velocity , its material acceleration vanishes because . The component of the Coriolis acceleration is , which is cancelled by with the signs in the stated equation; constant supplies no force. The flow is also incompressible.
Let and . Axisymmetry removes , while . Keeping first-order terms gives
Differentiate the momentum equations in time and use incompressibility to eliminate . The radial velocity obeys
For a plane wave proportional to , this gives the inertial wave dispersion relation
When and , incompressibility forces , and the vertical momentum equation then forces . The remaining motion has and satisfies : each horizontal layer executes an epicyclic motion, with the phase varying vertically but no pressure or vertical-velocity perturbation.
For a Keplerian shearing sheet, the shear rate is and the shearing-sheet tidal potential is
A uniform steady solution is
The Coriolis acceleration of this linear shear flow balances the radial tidal acceleration. The only nonzero background component of the viscous stress tensor that matters is , which is spatially constant. Hence : a local uniform patch has no stress gradient or torque divergence to drive an accretion flow.