Roughly speaking in the context of building and construction, the R-value is a measure of how well a two-dimensional barrier, such as a layer of insulation, a window or a complete wall or ceiling, resists the conductive flow of heat. R-value is the temperature difference per unit of heat flux needed to sustain one unit of heat flux between the warmer surface and colder surface of a barrier under steady-state conditions. Ask for the R-value tests from the manufacturer for your specific assembly.You can list a range of R-value per inch. If you do, you must say exactly how much the R-value drops with greater thickness. You must also add this statement: 'The R-value per inch of this insulation varies with thickness. The thicker the insulation, the lower the R-value per inch.' Roughly speaking in the context of building and construction, the R-value is a measure of how well a two-dimensional barrier, such as a layer of insulation, a window or a complete wall or ceiling, resists the conductive flow of heat. R-value is the temperature difference per unit of heat flux needed to sustain one unit of heat flux between the warmer surface and colder surface of a barrier under steady-state conditions.