Nonequilibrium stationary states and entropy.

In transformations between nonequilibrium stationary states, entropy might not be a well defined concept. It might be analogous to the "heat content" in transformations in equilibrium which is not well defined either, if they are not isochoric (i.e., do involve mechanical work). Hence we conjecture that in a nonequilibrium stationary state the entropy is just a quantity that can be transferred or created, such as heat in equilibrium, but has no physical meaning as "entropy content" as a property of the system.