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The thermo-mechanical and stratigraphic development of extensional basins can be simulated by considering (1) thermal and mechanical parameters: the lithospheric stretching factors (uniform or depth-dependent), lithospheric flexural rigidity (spatial-time-dependent) and the vertical and lateral heat flow within the lithosphere following rifting and (2) stratigraphic parameters: erosion, compaction, sediment supply, paleobathymetry and sea-level variations.