Should formulas include units? I recently submitted a paper that includes formulas related to building physics, such as

Q = K (t_b - t)


where Q is the daily heating load, K is the building's heat loss coefficient, and so on. All the quantities should be familiar to the reader.

A reviewer asks that I provide units for the quantities in this (and other) formulas. But this formula will remain true no matter which system of units I use.

Should formulas include units? If not, how can I tactfully rebut the reviewer's request?
There are two possible issues. If the reviewer simply thinks that units should be provided for stylistic purposes, then you should look through a couple of past articles and see if they provide units. If they do, follow the model. If they don't you can respond with it appears that units are not typically included in &lt;&lt; The Journal Name >>, but if there has been a change in style the units can be included.

The bigger issue is if the reviewer is confused (or believes the reader will be confused) and that providing units will clarify the confusion. If this is the case, then not providing units is a big deal. In this case I would provide units in terms of fundamental dimensions (e.g., length instead of meter and time instead of second).