The momentum equation is
Taking its scalar product with gives
For the Newtonian fluid stress tensor , its contraction with the velocity gradient is
because incompressibility removes the pressure term and the symmetric rate-of-strain tensor is orthogonal to the antisymmetric part of . Integration over and the divergence theorem therefore give the kinetic-energy balance for an incompressible Newtonian fluid:
The terms are respectively the rate of change of kinetic energy, outward advective flux of kinetic energy, power supplied by the body force, power supplied by surface traction, and irreversible viscous dissipation. Since , the body-force power may also be written and interpreted as exchange with potential energy.
The linearized kinematic condition at the undisturbed surface is
For the given complex amplitudes this says
The velocity is . Its nonzero complex strain amplitudes are
Using the stated rule for period averages,
Thus the mean dissipation per unit horizontal area is
The mean energy consequently obeys . Writing gives the viscous decay of a deep-water gravity wave:

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