Right answer is (d) Accounts for all resistances due to heat transfer
The explanation: The fouling factor represents the theoretical resistance to heat flow due to a build-up of a layer of dirt or other fouling substance on the tube surfaces of the heat exchanger, but they are often overstated by the end user in an attempt to minimise the frequency of cleaning. In reality, if the wrong fouling factor is used, cleaning may actually be required more frequently.