Recently, Kawai, Parrondo, and Van den Broeck have related dissipation to
time-reversal asymmetry. We generalized the result by considering a protocol
where the physical system is driven away from an initial thermal equilibrium
state with temperature β0 to a final thermal equilibrium state at a
different temperature. We illustrate the result using a model with an exact
solution, i.e., a particle in a moving one-dimensional harmonic well.Comment: 4 page