The Navier-Stokes equation for constant mass density , dynamic viscosity , and body force per unit mass is
where the Newtonian fluid stress tensor is
Taking the dot product with gives
Incompressibility implies
and converts the left side into a local time derivative plus the divergence of kinetic-energy flux. The divergence theorem therefore gives the kinetic-energy balance for an incompressible Newtonian fluid
The four terms are respectively outward advective transport of kinetic energy, mechanical power supplied by surface traction, power supplied by the body force, and irreversible viscous dissipation into heat.

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