Landauer discussed the minimum energy necessary for computation and stated
that erasure of information is accompanied by heat generation to the amount of
kT ln2/bit. Modifying the above statement, we claim that erasure of information
is accompanied by entropy generation k ln2/bit. Some new concepts will be
introduced in the field of thermodynamics that are implicitly included in our
statement. The new concepts that we will introduce are partitioned state'', which corresponds to frozen state such as in ice, partitioning process’’ and
unifying process''. Developing our statement, i.e., our thermodynamics of computation, we will point out that the so-called residual entropy’’ does not
exist in the partitioned state. We then argue that a partioning process is an
entropy decreasing process. Finally we reconsider the second law of
thermodynamics especially when computational processes are involved.

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