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Thermal properties of a static horizon, (like the entropy S, heat content TSetc.) can be obtained either from the surface term of the Einstein-Hilbertaction or by evaluating the Noether charge, corresponding to thediffeomorphisms generated by the timelike Killing vector field. We show that,for a wide class of geometries, the same results can be obtained using thevector field which produces an infinitesimal coordinate transformation betweentwo physically relevant reference frames, viz. the freely falling frame nearthe horizon and the static, accelerated, frame. In particular, theinfinitesimal coordinate transformation from inertial coordinates to uniformlyaccelerated frame can be used to obtain the heat content and entropy of theRindler horizon. This result offers insight into understanding the observerdependent degrees of freedom which contribute to the entropy of null surfaces.

Thermality and Heat Content of horizons from infinitesimal coordinate transformations