“…(3) is only applicable to PTI data with instantaneous flash heating and semi-infinite two-layer material systems. Many experimental and sample parameters may affect the theoretical solution and therefore the coating property predictions; they include the flash duration, finite substrate thickness, black-opaque surface paint when applied or coating optical property when the paint is not applied [9][10][12][13][14][15][16][17]. Because it is difficult if possible to obtain a closed-form analytical solution to account for all these effects, the MLA …”