“…While the definition of work is easily connected with the usual definition for a quasi-static process as in Eq. ( 2), the definition of heat in the time-domain has been the subject of several discussions in the context of electron systems strongly coupled to fermionic reservoirs [57,58,59,60,61,62,169,64,65] and, more recently, also in the context of two-level systems [66]. In particular, there is no full consensus on how to properly account for the energy stored in the contact terms H cont of Eq.…”