text: Bernoulli's equation may be applied to a siphon to derive its ideal flow rate and theoretical maximum height.
  :Let the surface of the upper reservoir be the reference elevation.
  :Let point A be the start point of siphon, immersed within the higher reservoir and at a depth −d below the surface of the upper reservoir.
  :Let point B be the intermediate high point on the siphon tube at height +h above the surface of the upper reservoir.
  :Let point C be the drain point of the siphon at height −h below the surface of the upper reservoir.
  Bernoulli's equation:
  :  = fluid velocity along the streamline
  :  = gravitational acceleration downwards
  :  = elevation in gravity field
  :  = pressure along the streamline
  :  = fluid density
  Apply Bernoulli's equation to the surface of the upper reservoir. The surface is technically falling as the upper reservoir is being drained. However, for this example we will assume the reservoir to be infinite and the velocity of the surface may be set to zero. Furthermore, the pressure at both the surface and the exit point C is atmospheric pressure. Thus:
  Apply Bernoullis equation to point A at the start of the siphon tube in the upper reservoir where P = P, v = v and y = −d'
  Apply Bernoullis equation to point B at the intermediate high point of the siphon tube where P = P, v = v and y = h'
  Apply Bernoullis equation to point C where the siphon empties. Where v = v and y = −h'. Furthermore, the pressure at the exit point is atmospheric pressure. Thus: