The previous conductance equations, written in terms of extensive properties, can be reformulated in terms of intensive properties. , and conductance, .
From the electrical formula: , where ρ is resistivity, x is length, and A is cross-sectional area, we have , where G is conductance, k is conductivity, x is length, and A is cross-sectional area.
For heat,
where  is the conductance.
Fourier's law can also be stated as:
analogous to Ohm's law,  or 
The reciprocal of conductance is resistance, R, given by:
analogous to Ohm's law, 
The rules for combining resistances and conductances (in series and parallel) are the same for both heat flow and electric current.