U-value is the measurement of heat transfer through a given building material, glass, etc. R-value depicts the resistance a material has to heat transfer.
(a material; to heat; transfer) (R-value; depicts; the resistance a material has to heat transfer) Context(R - value depicts,List([91, 106))):(U-value; is; the measurement of heat transfer)
R - value depicts,List([91, 106))
a material R-value U-value
to heat depicts is
transfer
the resistance a material has to heat transfer
the measurement of heat transfer