U-Factor
◆ The U-factor is the reciprocal of R-value and is the rate of heat loss through a window system (which counts its frame) measured in Btu per hour per square foot per degree Fahrenheit (Btu/h-ft2 -°F).
◆ How to measure, the lower the better
◆ Difference between Triple-Glazed and Double-Glazed Window

What Affects a Window’s U-Factor?
The U-factor sums up the combined effects of all the components that go into the construction of the window. Here’s how each part of the window contributes to this figure.
The kind of glass used in the panes: Regular glass passes almost all of the heat that comes into contact with it. This goes from the outside hot environment to the cool indoors, as well as in the opposite direction from a warm room to the cold exterior.
Contrary to that, Low-E glass reflects the heat into its source, so a cool or warm room stays as such, as very little heat transfers through the glass.
The number of glass panes: Single pane windows are a freeway for heat transfer. Double and triple-pane windows minimize heat losses by creating a gap between the internal and external environments. This gets better when the gap is gas-filled with argon.
The frame material: Traditionally, windows had wooden frames, which were often leaky and did not fit snugly in place. Next, aluminum was used for frame windows, but the heat losses were still observable. Vinyl and fiberglass are much better options as they’re more efficient insulators.
The spacer material: Spacers are mounting parts of the window that separate the glass panes. If they’re made from a metal, they become conduits for heat loss. Using plastic or foam is a much better option to block heat loss.
The gas filling between the panes: Historically, the gap between the panes didn’t get special treatment, and there was air inside. Over time, manufacturers discovered that filling the gap with an inert gas like argon significantly decreased heat losses.
Other points affecting the U-factor include the orientation of the window, the window treatment, and whether or not drapes are covering the window.