Potential temperature is a function of pressure (=height) and latitude. The internal energy of a complex system also depends on altitude. The potential energy of a mass of a given altitude and the potential energy of an identical mass at sea level is equivalent to the energy required to move the mass from sea level to the assigned altitude. Therefore, potential temperature, Internal energy, and potential energy are dependent on altitude, hence the temperature. As a result, Potential temperature contains information on internal energy and geopotential energy.
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