Harold, thanks for your positive comments, but I hope you see soon it isn't theory, actually observation. We might call it energy accounting. Joules of energy are an actual real thing, converting directly to KWhrs, we can measure them with physical equipment - I once used to work manufacturing such equipment. 1 Joule per second - 1 Watt. Your body consumes on average around 150 Joules per second, 24 hrs per day, all your life. We need to know all about this to make things variously fly, go into orbit, submerge, and sometimes go bang. I've worked on all of those too.