We examine the anatomy of the quantitative properties of thermal transport across a solid-liquid boundary as it is described by acoustic mismatch theory. The single parameter, the Kapitza resistance, is a function of four loss parameters and one thermal transport parameter, the thermal diffusivity of the fluid. The loss parameters are to be determined from the dispersion relations for phonons at the peak of the thermal excitation in the material. The temperature dependence of the Kapitza resistance depends on the variation of the phonon excitation in the material with temperature, the familiar temperature-cubed factor, and the variation of the loss factors with temperature and frequency for phonons at the thermal peak, and the variation of the diffusivity with temperature. Since these parameters are undetermined and experimentally rather inaccessible, we conclude that for the present the Kapitza resistance must be viewed as a technological heat transport parameter. Some discussion is given of the part played by second sound in helium II in the surface heat transport process.