Electrical analogy:

Heat flow is in many ways analogous to electrical flow or water flow. △t “delta T”, the temperature difference is analogous to the potential different or voltage in electricity, and the pressure in water. The coefficient of thermal conductivity is analogous to specific resistance in electricity. The “F” factor is equivalent to resistance in Ohms, or friction in water.

Heat flow = current (AMPS) = litres per second. Calories = watts = ?