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      <abstractText>Rocks and plastics are two examples of classes of materials where theKluitenberg–Verh´as model of viscoelasticity has proved adequate for describing the observedmechanical behaviour. This model cannot be interpreted as a generalized Maxwell model,and requires in fact a novel rheological circuit element beyond the spring and the dashpot.Moreover, its thermodynamical consistency leads to nontrivial inequality conditions on themodel coefficients, ignoring which would lead to violation of the second law of thermodynamics and would thus be a principal source of instability of numerical solutions. The presentpaper explores the role of the rheological energy contribution embedded in the Kluitenberg–Verh´as model, in a didactic and application-oriented way. The explicit meaning of theinvolved irreversible thermodynamical additional state variable – internal degree of freedom– is identified. Neither thermal expansion nor heat conduction is neglected, enhancing theapplicability of the constructed framework.</abstractText>
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