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Q. Assertion : Absolute values of internal energy of substances can not be determined.
Reason : It is impossible to determine exact values of constituent energies of the substances.

AIIMSAIIMS 2002Thermodynamics

Solution:

Internal energy is given by:

$E=E_{\text {translational }}+E_{\text {rotaional }}+E_{\text {vibrational }}+E_{\text {bonding }}+E_{\text {electronic }}$

Accurate measurement of some forms of energy which contribute to the absolute value of internal energy for a given substance in a given state is impossible. So difference of the initial state and final state is calculated and is denoted by

$\Delta E=E_{f}-E_{i}$