An analogy is drawn between version of non-equilibrium thermodynamics a distribution-based containing an additional thermodynamic first-passage time parameter, nonequilibrium statistical operator method and extended irreversible thermodynamics with flows as an additional thermodynamic parameter. Thermodynamics containing an additional thermodynamic first-passage time parameter maps to extended irreversible thermodynamics. Various conditions for the dependence of the distribution parameters of the first-passage time on the random value of energy, the first thermodynamic parameter, are considered. Time parameter relaxation time _τ_ of extended irreversible thermodynamics is replaced by the average first-passage time. Expressions are obtained for the thermodynamic parameter, the conjugate of the first passage time through the entropy change, and for the average first passage time through the flows.