Although usually not the most convenient equation of state, the virial equation is important because it can be derived directly from statistical mechanics. This equation is also called the Kamerlingh Onnes equation. If appropriate assumptions are made about the mathematical form of intermolecular forces, theoretical expressions can be developed for each of the coefficients. "A" is the first virial coefficient, which has a constant value of 1 and makes the statement that when volume is large, all fluids behave like ideal gases. The second virial coefficient "B" corresponds to interactions between pairs of molecules, "C" to triplets, and so on. Accuracy can be increased indefinitely by considering higher order terms. The coefficients "B", "C", "D", etc. are functions of temperature only.