“…The physical exergetic balance applied to a fixed control volume is given by the following equation, according to Bejan et al [18]: (1) where Q is the heat transfer rate from or to the system, Wcv the mechanical power supplied by or to the system, ED the exergy destroyed because of the internal irreversibilities and e the physical component of the exergy transfer associated with the streams of matter. When the kinetic and potential energies are neglected, according to Bejan et al [18], the physical exergy 'e' can be evaluated as (2) The specific physical exergy of a flow of matter destroyed (eD) as a consequence of the specific entropy generated (sg) can also be evaluated applying the Goudy Stodola theorem as (3) where T0 is the reference temperature. In the present work T0 = 298 K, which is the comfort temperature.…”