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There are lots of good references for the definition of R values.
According to Serway or Cutnell & Johnson (and I'm sure just about every
other general physics book),
R = L/k
And has units
(ft^2 F hr) / BTU
One advantage is that R values can be added, so if you add more
insulation to your house, you can find the total R by simple addition.
Tim Folkerts