As an example of an open system, consider the water heater shown in Fig. 1–19. Let us say that we would like to determine how much heat we must transfer to the water in the tank in order to supply a steady stream of hot water. Since hot water will leave the tank and be replaced by cold water, it is not convenient to choose a fixed mass as our system for the analysis. Instead, we can concentrate our attention on the volume formed by the interior surfaces of the tank and consider the hot and cold water streams as mass leaving and entering the control volume. The interior surfaces of the tank form the control surface for this case, and mass is crossing the control surface at two locations.