Remarks:

	- If the heatsink is such that it can be mounted vertically or horizontally, the lower value of thermal resistance corresponds to the *vertical mounting* of the fins, which does not get in the way of air movement from the low to the high parts of the fins. Heat transfer is therefore more efficient. In contrast by opposing air movement, horizontal assembly of the fins leads to a 20% of efficiency.
	- If the gasket and the filling material resistances are not included, the second value corresponds to the resistance of these mounting accessories. In this case, one should add the two values to obtain the thermal resistance, *RCS* þ *RSA*.
