Note on nonequilibrium stationary states and entropy

In transformations between nonequilibrium stationary states, entropy might be a not 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 ({\it i.e.} do involve mechanical work). Hence we conjecture that un a nonequilbrium stationary state the entropy is just a quantity that can be transferred or created, like heat in equilibrium, but has no physical meaning as entropy content’’ as a property of the system.