We show that the standard theory of thermal production and chemical
decoupling of WIMPs is incomplete. The hypothesis that WIMPs are produced and
decouple from a thermal bath implies that the rate equation the bath particles
interacting with the WIMPs is an algebraic equation that constraints the actual
WIMPs abundance to have a precise analytical form down to the temperature
x∗=mχ/T∗. The point x∗, which coincides with the
stationary point of the equation for the quantity Δ=Y−Y0, is where the
maximum departure of the WIMPs abundance Y from the thermal value Y0 is
reached. For each mass mχ and total annihilation cross section ⟨σannvr⟩, the temperature x∗ and the actual
WIMPs abundance Y(x∗) are exactly known. This value provides the true
initial condition for the usual differential equation that have to be
integrated in the interval x≥x∗. The matching of the two abundances at
x∗ is continuous and differentiable. The dependence of the present relic
abundance on the abundance at an intermediate temperature is an exact result.
The exact theory suggests a new analytical approximation that furnishes the
relic abundance accurate at the level of 1%−2% in the case of S-wave and
P-wave scattering cross sections. We conclude the paper studying the
evolution of the WIMPs chemical potential and the entropy production using
methods of non equilibrium thermodynamics.Comment: 10 pages, 2 figure: V3 similar to the published version in EPJ