For an open system where mass can transfer across boundaries, mass coming in and out of the system carries its energy with it (). Note that for an open system, is not constant so we need to account for its rate of change, . This is called the mass flow rate.

Thus, the first law of thermodynamics for an open system can be written as:

When we have flow processes, where there’s mass flow across the boundaries of a control volume, it can be more convenient to use enthalpy, as it accounts for flow work done by the fluid entering or leaving the control volume.