Composite thermoelectric generators (CTEGs) are thermoelectric systems composed of different modules arranged under various thermal and electrical configurations (series and/or parallel). The interest for CTEGs stems from the possibility to improve device performance by optimization of configuration and working conditions. Actual modeling of CTEGs rests on a detailed understanding of the nonequilibrium thermodynamic processes at the heart of coupled transport and thermoelectric conversion. In this chapter, we provide an overview of the linear out-of-equilibrium thermodynamics of the electron gas, which serves as the working fluid in CTEGs. The force-flux formalism yields phenomenological linear, coupled equations at the macroscopic level, which describe the behavior of CTEGs under different configurations. The relevant equivalent quantities-figure of merit, efficiency, and output power-are formulated and calculated for two different configurations. Our results show, that system performance in each of these configurations is influenced by combination of different materials and their ordering, that is, position in the arrangement structure. The primary objective of our study is to contribute new design guidelines for development of composite thermoelectric devices that combine different materials, taking advantage of the performance of each in proper temperature range and type of configuration.