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In this paper we introduce a new procedure, termed by us \emph{energyformalism}, to deal with dissipative systems in metric theories of gravity.This approach aims at determining the analytic expression of Rayleighdissipation function in the context of the inverse problem in the calculus ofvariations. We describe our method in detail, presenting a simple example.After, we consider as first extensive application the general relativisticPoynting-Robertson effect. The obtained results and future implications arediscussed.

Dissipative systems in metric theories of gravity. Foundations and applications of the energy formalism