To calculate the U-value of a single glazed window with a 3m² area transmitting 400W at a 15°C temperature difference, the U-value can be derived from the formula U = Q / (A × ΔT). In this case, Q is the heat transfer (400W), A is the area (3m²), and ΔT is the temperature difference (15°C). The U-value is calculated as U = 400W / (3m² × 15°C), resulting in a U-value of approximately 8.89 W/m²K. The U-value measures the rate of heat transfer through a square meter of material for each degree of temperature difference. Understanding this calculation is essential for evaluating window insulation performance.