This paper gives a simple derivation of the well-known expression of the frequency dependent complex heat capacity in modulated temperature experiments. It aims at clarified again that the generalized calorimetric susceptibility is only due to the non-equilibrium behaviour occurring in the vicinity of thermodynamic equilibrium of slow internal degrees of freedom of a sample when the temperature oscillates at a well determined frequency. (c) 2007 Elsevier B.V. All rights reserved.