Modern energy systems feature diversity of elements and combination of processes and phenomena of various physical natures. Mathematical modelling of such systems relies on the tools of the theory of energy circuits. One of the major problems of this theory is formation of the unified system of interrelated variables which allow describing phenomena in circuits of various physical natures. Such a system of variables is underlain by the principle of energy analogy, which is based on the fundamental law of nature - the law of conservation of energy. The relationship between the variables is substantiated on the example of a mechanical circuit, since in mechanics both potential and kinetic energy are most illustrative. Results obtained for a mechanical circuit were then applied to circuits of other physical natures. Energy of magnetic field of the inductor is a counterpart of kinetic energy; therefore, kinetic energy in a mechanical circuit can be defined using generalized inductance. Correspondingly, energy of electrostatic field of the capacitor is a counterpart of potential energy, due to which potential energy in a mechanical circuit can be defined through generalized capacitance.
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