Two names for the same wall
R-value and U-value describe the identical physical fact from opposite directions. R is thermal resistance — how hard it is for heat to get through a layer or an assembly — so bigger is better. U is thermal transmittance — how much heat actually flows through each unit of area per degree of temperature difference — so smaller is better. Mathematically they are reciprocals: U = 1/R. A wall with a total resistance of 2.80 gives U = 1/2.80 = 0.357, and there is no information in one number that isn’t in the other.
The two names persist because two traditions grew around them. American practice talks R: insulation products are sold by R-value, and the energy code’s prescriptive table (IECC Table R402.1.3) demands R-30 attics or R-20+5ci walls. European practice talks U: regulations cap the transmittance of the whole assembly in W/m²K, computed layer by layer under ISO 6946. An American reads a bigger number as winning; a European reads a smaller one the same way. The confusion starts when the numbers cross the Atlantic — because the units underneath them are not the same.
The unit trap: R-13 is not R-13
A US R-value is measured in ft²·°F·h/BTU; a metric (SI) R-value is in m²·K/W, and one metric unit equals 5.678 imperial units. So an American R-13 batt is R-2.29 in metric, and a European wall computed at R = 2.80 m²K/W is R-15.9 — call it R-16 — in American terms. Quote a metric resistance to a US audience without converting and the wall sounds catastrophically bad; quote an imperial R to a European and it sounds five times better than it is. Whenever an R-value looks surprising, check the units before checking the insulation.
The per-inch ratings on American products live in the same imperial world. Blown cellulose at a representative 3.5 R per inch means 3.5 imperial R per inch of depth — which is why an R-60 attic needs ceil(60/3.5) = 18 inches of it. Run that through the conversion and cellulose comes out around λ ≈ 0.041 W/m·K, right in the family of the mineral wool used in the metric example below — the materials agree; only the bookkeeping differs.
ISO 6946, layer by layer
The metric method stacks resistances like resistors in series. Each material layer contributes R = d/λ — thickness in metres divided by thermal conductivity in W/m·K — and the assembly adds two resistances that surprise newcomers: the air films clinging to each face. ISO 6946 fixes these surface resistances by direction of heat flow: Rsi = 0.13 m²K/W inside and Rse = 0.04 outside for walls, Rsi = 0.10 for roofs (heat flowing up) and Rsi = 0.17 for floors (heat flowing down). The still air at the surfaces is genuinely part of the insulation, and for a poorly insulated assembly it can be a noticeable share of the total.
This guide’s running example is a deliberately simple wall: 100 mm (about 4 inches) of mineral wool at λ = 0.038 W/m·K, alone between the air films. The insulation contributes R = 0.100/0.038 = 2.63 m²K/W; adding Rsi = 0.13 and Rse = 0.04 gives R_total = 2.80 m²K/W, and U = 1/2.80 = 0.357 W/m²K. In American units that’s an R-15.9 assembly. Every number in that chain is auditable — one division per layer, one addition, one reciprocal.
Thermal bridging: the studs tell on you
Real walls aren’t unbroken insulation — timber studs interrupt the batts, and wood conducts heat about three times better than mineral wool (λ = 0.13 W/m·K for softwood against 0.038). ISO 6946 handles this with the combined method: treat the bridged layer as two parallel heat paths and blend them by area fraction, 1/R_combined = f/R_bridge + (1−f)/R_insulation. Give the example wall studs on 15% of its area: R_bridge = 0.100/0.13 = 0.769, so 1/R_combined = 0.15/0.769 + 0.85/2.63 = 0.518, R_combined = 1.93, and the wall drops to R_total = 0.13 + 1.93 + 0.04 = 2.10 m²K/W — U = 0.476 W/m²K.
Read that again: 15% framing raised the transmittance by a third, from 0.357 to 0.476, and knocked the American rating from R-15.9 to R-11.9. This is the quiet math behind the “ci” entries in the IECC wall table — continuous insulation outside the studs blankets the bridges, which is why R-0+20ci can stand in for R-30 cavity fill. It’s also why an honest assembly calculation beats reading the batt label: the U-value calculator applies the ISO 6946 combined method automatically when you set a bridging fraction and bridge conductivity on a layer, reports the upper- and lower-bound resistances, and converts the result between metric and imperial R so both traditions get their number.
What the code tables actually ask for
The two traditions meet in compliance. The US prescriptive path is an R-value table: under the 2021 IECC, attics need R-30 in zone 1, R-49 in zones 2–3, and R-60 in zones 4–8; wood-frame walls run from R-13 in the hot zones to R-30 cavity — or combinations like R-20+5ci — in zones 4–8. But even the IECC concedes the U-side of the coin: Table R402.1.2 offers a U-factor alternative, because U is what the physics of the whole assembly, framing included, actually delivers. A wall of R-20 batts between studs does not perform at R-20, and the U-factor path is where that truth gets counted.
Converting a requirement into material is the last step. R-values of stacked layers simply add, so depth is the requirement divided by the per-inch rating, rounded up — 18 inches of 3.5-R/in cellulose for an R-60 attic, and R = r-per-inch × depth runs the other way if you’re auditing an existing layer. The unit rules stay in force to the end: add imperial R to imperial R, metric to metric, divide by 5.678 to cross over, and invert only once, at the finish line, if a U-value is what your regulation wants.
The example wall, start to finish
One wall told the whole story. As a clean 100 mm mineral wool layer: R = 2.63 from the insulation, plus the ISO 6946 air films (Rsi 0.13, Rse 0.04) for R_total = 2.80 m²K/W, U = 0.357 W/m²K, R-15.9 imperial. With softwood studs bridging 15% of the layer: the combined method blends λ 0.038 against λ 0.13 into R_combined = 1.93, dragging the assembly to U = 0.476 — one-third more heat loss from framing alone, and the entire argument for continuous insulation in one number. R measures the fight against heat flow; U measures the heat that gets through anyway; 5.678 separates the American and metric dialects; and the assembly, not the batt label, is what your building actually does.