Entropy of three-dimensional asymptotically flat cosmological solutions

The thermodynamics of three-dimensional asymptotically flat cosmological solutions that play the same role than the BTZ black holes in the anti-de Sitter case is derived and explained from holographic properties of flat space. It is shown to coincide with the flat-space limit of the thermodynamics of the inner black hole horizon on the one hand and the semi-classical approximation to the gravitational partition function associated to the entropy of the outer horizon on the other. This leads to the insight that it is the Massieu function that is universal in the sense that it can be computed at either horizon.