Working mass is a mass against which a system operates in order to produce acceleration. In the case of a rocket, for example, the reaction mass is the fuel shot backwards to provide propulsion. All acceleration requires an exchange of momentum, which can be thought of as the "unit of movement". Momentum is related to mass and velocity, as given by the formula P = mv, where P is the momentum, m the mass, and v the velocity. The velocity of a body is easily changeable, but in most cases the mass is not, which makes it important.
Read more about Working Mass: Rockets and Rocket-like Reaction Engines
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