Let be the relative velocity and the centre-of-mass velocity. Inverting gives
Substitute into the sum of the two kinetic energies. The cross terms cancel, while the coefficient of is the reduced mass . Hence
The first term is translation of the centre of mass; the second is the kinetic energy measured in the centre-of-momentum frame. For an isolated perfectly inelastic collision, the bodies finish with a common velocity, while their total momentum and thus are unchanged. The kinetic energy converted to internal forms is therefore
where is their initial relative speed. Total energy remains conserved; it is the translational-plus-relative kinetic energy that decreases.

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