Within advanced exergy analysis, the unavoidable exergy destruction can be estimated following two approaches: at the component level [12; 13] and at the overall system level [2; 14; 12]. If the overall system-level approach is applied, the minimum thermodynamic inefficiencies (\"best\" operation conditions) are introduced simultaneously for all the components of the system. Such a method allows the engineers to compute the unavoidable exergy values of each component by simulating the overall system only one time. The overall system-level approach should be applied only for quite simple systems, such as refrigeration/heat pump units, simple open cycle gas turbine systems, etc. It is impossible to use this method for complex systems [3; 12]. The component-level approach means that, in order to calculate the values of unavoidable exergy destruction, each component needs to be simulated individually while it is operating at its \"best\" operation conditions. For the implementation of this approach, relatively simple calculations can be applied separately for each component [3; 12]. The endogenous exergy destruction is a part of the exergy destruction taking place within the k-th component as the considered component is operating with its actual efficiency and all other components are working ideally (i.e., their exergy efficiency is equal to 1). Some approaches for splitting the exergy destruction into endogenous and exogenous parts have been developed, such as the thermodynamic cycle method [12; 15; 16], the engineering approach [15; 16; 17], the exergy balance method [15], the equivalent component method [15], the method of structural coefficients [15], and malfunction/dysfunction analysis [18; 19; 20]. A detailed description and comparison of these methods can be found in [15]. Additionally, the authors in [21] developed a new approach (i.e., decomposition method) for the estimation of the endogenous parts of exergy destruction, which is easier and faster compared to the previous approaches [21; 22]. The unavoidable endogenous exergy destruction is estimated similarly, but under the assumption that the studied component is operating with its unavoidable thermodynamic inefficiencies. Estimation of the endogenous exergy destruction requires the implementation of theoretical assumptions associated with the idealization of processes, which is one of the most critical issues. For example, the throttling process is always irreversible and it is not possible to present it as an ideal process. As a result, the throttling valve is replaced by an ideal expansion device [2; 14]. As for the heat exchangers, the complete thermodynamic \"idealization\" is not possible either. Only the conditions for which the pinch point temperature is equal to zero (but exergy destruction is not equal zero) can be suggested [2; 14]. As a result, in the case of the exergy analysis of a refrigeration system, it is impossible to completely calculate the endogenous part of exergy destruction within the compressor because it is impossible to consider ideal processes (i.e., without any thermodynamic inefficiencies) within the evaporator and the condenser. The same holds true for the calculation of the \"pure\" endogenous part of the exergy destruction within the condenser due to the inclusion of some parts of irreversibilities within the evaporator. Similar drawbacks can be experienced as the exergy destruction of both the evaporator and the throttling valve is assessed. The scope of the paper is to develop and apply an approach to calculating the avoidable parts of exergy destruction within the k-th component without the need for the implementation of the aforementioned theoretical assumptions, which are associated with the idealization of processes or plant components. An open-source, web-based, interactive computing tool for applying both the conventional advanced exergy analysis and the new approach for the estimation of the avoidable exergy destruction to a refrigeration system is developed.