Poisson brackets provide the mathematical structure required to identify the reversible contribution to dynamic phenomena in nonequilibrium thermodynamics. This mathematical structure is deeply linked to Lie groups and their Lie algebras. From the characterization of all the Lie groups associated with a given Lie algebra as quotients of a universal covering group, we obtain a natural classification of rheological models based on the concept of discrete reference states and, in particular, we find a clear-cut and deep distinction between viscoplasticity and viscoelasticity. The abstract ideas are illustrated by a naive toy model of crystal viscoplasticity, but similar kinetic models are also used for modeling the viscoplastic behavior of glasses. We discuss some implications for coarse graining and statistical mechanics. (C) 2010 Elsevier B.V. All rights reserved.