A conceptual state function whose absolute value can be neither measured nor calculated. It represents the total energy in a substance and includes the atoms and molecules and their intra-atomic, inter-atomic, and inter-molecular forces. It includes neither the kinetic energy nor the potential energy. It is used in energy balance equations in terms of its relative value to a reference state, whose internal energy is arbitrarily set to zero. For a closed system, the change in internal energy ΔU is equal to the difference between the heat absorbed from the surroundings, Q, and the work done, W, by the system on its surroundings ΔU = Q −W. The concept was proposed by American physicist Josiah Willard Gibb (1839–1903).