“…Now let us investigate the linear dissipation model induced by the Navier-Stokes equation, averaged on a slice of fluid: the full model will be recalled first in Section 2.2.1, and recast as a port-Hamiltonian system (an explicit distributed pHs, giving rise to a pH-ODE once spatially discretized) under the form J − R, helping prove dissipativity in an easy way. Then in Section 2.2.2, enlightening a factorization of R as GSG * gives rise to the definition of physically meaningful dissipation ports and a port-Hamiltonian system with an extended structure matrix J e (an implicit distributed pHs, leading to a pH-DAE once spatially discretized, see [38] for a review), allowing a more straightforward computation of the boundary terms in the energy balance: here the tangential component of the velocity does play a role as an additional boundary control port.…”