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We study the concept of spin heat accumulation in excited spin valves, more precisely the effective electron temperature that may become spin dependent, both in linear response and far from equilibrium. A temperature or voltage gradient create non-equilibrium energy distributions of the two spin ensembles in the normal metal spacer, which approach Fermi-Dirac functions through energy relaxation mediated by electron-electron and electron-phonon coupling. Both mechanisms also exchange energy between the spin subsystems. This inter-spin energy exchange may strongly affect thermoelectric properties spin valves, leading, e.g., to violations of the Wiedemann-Franz law.

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