For an incompressible Newtonian fluid the viscous stress is , where . Its work converted to heat per unit volume is . The antisymmetric part of the velocity gradient has zero contraction with symmetric , so
For potential flow, and mixed derivatives commute, giving and .
Use the given linear wave potential with increasing downward and . The nonzero strain components are
Their squared contraction is , independent of the phase. Thus the time-averaged dissipation density is
Depth integration gives dissipation per unit horizontal area, or per wavelength and unit transverse width.
The velocity components are and . Hence the depth-integrated mean kinetic energy per wavelength is
Equal mean potential and kinetic energies give total energy . Dividing the dissipation by that energy yields
The amplitude decays at half this exponent. The small-viscosity and deep-water assumptions justify evaluating the leading dissipation in the inviscid wave field, extending the depth to infinity and neglecting higher-order amplitude corrections.

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