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A mass balance (also called a material balance) is an application of [[conservation of mass]] to the analysis of physical systems. By accounting for material entering and leaving a system, [[mass flow]]s can be identified which might have been unknown, or difficult to measure without this technique. The exact [[conservation law]] used in the analysis of the system depends on the context of the problem but all revolve around mass conservation, i.e. that [[matter]] cannot disappear or be created spontaneously.<ref name="himmelblau">Himmelblau, David M. ''Basic Principles and Calculations in Chemical Engineering'' 2nd edition (1967) Prentice-Hall pp.59-62</ref>