Stress and heat flux in non-inertial reference frames

We compute the stress tensor and the heat flux in a non-inertial reference frame, using the BGK model to any order in the product between the microscopic collision time and the angular velocity of the reference frame, a product that is assumed to be of order one. We find that both the stress and the heat flux change both in magnitude and in orientation with respect to its inertial counterparts, and that the non-inertiality always lowers their absolute value.