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The dissipative transport of energy is described in the momentum current picture. This picture provides a local-causes approach to mechanics whereby forces are considered as momentum currents. In this approach, friction, i.e. mechanical heat production, appears when a momentum current flows between two bodies of different velocities. The treatment of the transport and dissipation of energy follows the same rules in mechanics as in electricity. An 'Ohm's Law of momentum currents' is introduced in analogy to Ohm's Law in electricity. Newton's Third Law reduces to a simple statement about momentum conservation.
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Herrmann et al. (1985) studied this question.
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