We study a quantity $mathcal{T}$ defined as the energy U, stored in non-equilibrium steady states (NESS) over its value in equilibrium $U_0$, $Delta U=U-U_0$ divided by the heat flow $J_{U}$ going out of the system. A recent study suggests that $mathcal{T}$ is minimized in steady states (Phys.Rev.E.99, 042118 (2019)). We evaluate this hypothesis using an ideal gas system with three methods of energy delivery: from a uniformly distributed energy source, from an external heat flow through the surface, and from an external matter flow. By introducing internal constraints into the system, we determine $mathcal{T}$ with and without constraints and find that $mathcal{T}$ is the smallest for unconstrained NESS. We find that the form of the internal energy in the studied NESS follows $U=U_0*f(J_U)$. In this context, we discuss natural variables for NESS, define the embedded energy (an analog of Helmholtz free energy for NESS), and provide its interpretation.
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