Thermal conductivity (W/(m.K)) measures how well a material conducts heat, while the U-factor (W/m² K) indicates heat transfer through a surface area, making it more practical for applications like windows. The U-factor can be derived from thermal conductivity by considering the material's thickness and accounting for various heat transfer resistances in multi-layered structures. It simplifies calculations for heat loss in buildings, allowing for easier assessments of heating needs. Understanding the relationship between these two concepts is essential for effective thermal management in construction. A solid grasp of heat transfer principles is recommended for accurate estimations and applications.