Does the value of energy depend on the choice of the position of the reference body? Give examples

In the physics section “Mechanics”, the potential energy is determined by the height of the body above the reference frame. Potential energy, like kinetic energy, is a relative value. Let’s give the following example. There is a bag in the car. The body (ie the bag) has kinetic energy relative to the highway, but not relative to the car. Relative to the seat on which the body lies, it does not have potential energy, but relative to the floor in the passenger compartment, it does.