This paper proposes a new formulation of entropy as a function of two independent factors: the properties of the system (Ω — the number of accessible microstates) and the observer's point of view (G — the choice of the level of description, coarse‑graining). It is shown that the traditional definition "entropy is a property of the system" is incomplete, since the same physical body can have different entropy values depending on the chosen level of description. Ω is determined by the physical parameters of the system (energy, volume, number of particles) and is an objective characteristic. G is the observer's choice: which degrees of freedom are considered essential and which are "lumped together" into a macrostate. G, in turn, is determined by the observer's task and the available information about the object. Examples are given: a coin as a macroscopic object (heads/tails) has entropy kB 2; the same coin as a piece of brass consisting of atoms has entropy of tens of J/ (mol·K). A coin in flight (taking into account position, velocity, rotation) has high entropy; the same coin on a table (only the side) has low entropy. The final dependence is formulated: S = kB (G), where G depends on the task and available information. The paper is addressed to physicists and does not touch upon psychological or social factors, remaining within the methodology of physics. It develops the thesis that the interpretation of entropy as "missing information" is a useful analogy but not an ontological identity, and introduces the choice of the level of description as an independent variable.
Alexander Yourievitch Kotelnikov (Thu,) studied this question.