Some ideas relevant to the prevailing viscoelasticity interpretations of dynamic mechanical thermal analysis (DMTA) experiments are presented. The main aspect is the inclusion of kinetic energy and inertia as variables, seeing the relaxing mass constantly increasing during strain, assigning inertial variation and not viscosity to energy dissipation. The equations developed make it possible to obtain the values of important viscoelastic properties, under in any experimental condition, with the data taken from previous experiments.