True, heat transfer into a system from the surroundings is considered a positive transfer of energy. This is because the system is gaining energy from its surroundings, causing its internal energy to increase. This can be represented by a positive value for heat transfer (Q) in the equation for the change in internal energy of a system: ΔU = Q - W, where W is the work done by the system. If heat is transferred out of the system and into the surroundings, it would be considered a negative transfer of energy and represented by a negative value for Q.