Recent papers discussing advection-dominated accretion flows (ADAF) as a so
lution for astrophysical accretion problems should be treated with some cau
tion because of their uncertain physical basis. The suggestions underlying
ADAF involve ignoring the magnetic held reconnection in heating of the plas
ma flow, assuming electron heating due only to binary Coulomb collisions wi
th ions. Here we analyze the physical processes in optically thin accretion
hows at low accretion rates including the influence of an equipartition ra
ndom magnetic held and heating of electrons due to magnetic held reconnecti
on. The important role of the magnetic field pointed out by Shvartsman come
s about because the magnetic energy density, E-m, increases more rapidly wi
th decreasing distance than the kinetic energy density, E-k (or thermal ene
rgy density). Once E-m grows to a value of order E-k, further accretion to
smaller distances is possible only if magnetic flux is destroyed by reconne
ction. For the smaller distances it is likely that there is approximate equ
ipartition, E-m approximate to E-k. Dissipation of magnetic energy is assoc
iated with the destruction of magnetic flux. We discuss reasons for believi
ng that the held annihilation leads to appreciable electron heating. Such h
eating significantly restricts the applicability of ADAF solutions, and it
leads to a radiative efficiency of the flows of similar to 25% of the stand
ard accretion disk value.