Newton’s second law of motion stipulates that the rate of change of momentum of a fluid parcel must be balanced by the body force exerted over the parcel volume and by the surface force exerted on the parcel boundary. Under certain conditions, the rate of change of momentum of the parcel is small compared to the body and surface force, and can be neglected without introducing serious error. The flow is then governed by a balance between the body force and the surface force.

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