Recently, plenty of offshore platforms have faced decommissioning. Offshore steel structures covered with rust, mud, and barnacles require suitable cutting methods for their removal. The non-transferred plasma arc is highly efficient in cutting both conductive and non-conductive materials and is expected to play an important role in offshore demolition operations. This work aims to investigate the underwater penetration process of non-transferred plasma arcs on steel structures covered with non-conductive substances. The workpiece consisted of a 5 mm cement layer and a 10 mm steel plate, whose removal mass and hole morphology were recorded at several moments. It was found that the hole of the cement layer was larger than that of the steel plate, while the mass removal rate of the steel plate was much higher than that of the cement layer. The hole in the cement layer gradually changes from an inverted cone to a drum, and the hole in the steel plate is always an inverted cone. A combined heat source model with time variation is proposed based on the experimental results, and a 2D axisymmetric simulation model is developed. The error between the simulated and experimental hole dimensions was within 3.1%, proving that the proposed heat source model can reflect the heat process of the workpiece well.
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