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We develop a Landauer-B\"uttiker theory of entropy evolution intime-dependent strongly coupled electron systems. This formalism naturallyavoids the problem of system-bath distinction caused by the stronghybridization of central system and surrounding reservoirs. In an adiabaticexpansion up to first order beyond the quasistatic limit, it provides a clearunderstanding of the connection between heat and entropy currents generated bytime-dependent potentials and shows their connection to the occurringdissipation. Combined with the work required to change the potential, thedeveloped formalism provides a full thermodynamic description from an outsideperspective, applicable to arbitrary non-interacting electron systems.

Landauer-B\"uttiker approach to strongly coupled quantum thermodynamics: inside-outside duality of entropy evolution