In a polytropic process involving an ideal gas, the change in internal energy is expressed as ΔU = mC_VΔT, which holds true regardless of whether the process is at constant volume or constant pressure. This relationship arises from the unique property of ideal gases, where internal energy depends solely on temperature, leading to the equation ΔU = m(C_P - R)ΔT as well. The constants C_V and C_P do not impose constraints on the process type, making them applicable across various thermodynamic processes. The derivation of this relation is based on the assumption of negligible interactions between gas particles, resulting in energy being a function of temperature alone. Understanding these principles can be challenging for thermodynamics students but is essential for grasping the behavior of ideal gases.