To verify that the assumptions taken for the PSF model did not affect its ability to describe an actual AFM-IR experiment, the integrated temperature and surface displacement profiles calculated by the model were compared with those calculated using a FEM model of a spherical absorber consisting of PMMA embedded into a PE matrix placed on a silicon substrate. The displacement profiles conformed well to reality: spherical absorber and matrix were assigned literature values for thermal and mechanical properties of PMMA and PE, respectively. The substrate was not set to be a perfect heat sink but a Si layer (5 µm) and instead of an insulating boundary at the cover layer, here heat transduction through thermal diffusion in air (5 µm) was modeled.