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Electron and phonon transport in nanostructures is characterized by interface effects and can deviate significantly from the assumption of local thermal equilibrium underlying the transport equations at macroscale. In this article, we elucidate some basic nonequilibrium characteristics for phonon and electron transport in thin films and superlattices. Based on a discussion of the thermal boundary resistance at a single interface, the nonequilibrium nature of phonon transport and the consistency of temperature definition are emphasized. Using a consistent definition for temperature, we obtain simplified expressions for phonon transport in thin films and superlattices, and give examples to illustrate the effectiveness of the approximation by comparing the thermal conductivity of thin films and superlattices obtained from solving the Boltzmann equation with the current approximation. Similar nonequilibrium processes occur …