Direct Analogy
Conventionally, the "direct" analogy consists in associating the mechanical speed of a mass, with the electrical current (which can be considered as the volume velocity of electrical charges through a conductor).
From an energetic point of view, this consists of associating the kinetic energy of a mechanical system with a similar form of energy in the equivalent electrical system. The same reasoning shows that the potential energy stocked in the deformation of a mechanical element is represented by the energy stocked in a capacitor under the influence of a voltage drop.
The "direct" analogy therefore associates an electrical impedance with a mechanical one: it is sometimes called the "impedance analogy".