AbstractWe frame the mechanical stress tensor decomposition in a general procedure which involves the Helmholtz–Hodge decomposition. We highlight the impact of the mechanical stress tensor decomposition on the Navier–Stokes equation, with emphasis on the dissipation function. For fluids with low compressibility, we draw some insights on the Reynolds Averaged Navier–Stokes equations, and on the Reynolds stress tensor decomposition. We derive a turbulent potential flow model, and investigate the transition from viscous potential flow to turbulent potential flow. Under low Mach number approximation, we apply the turbulent potential flow model to one-dimensional propagation of large amplitude pressure waves in liquid-filled pipe.