We review the physical meaning and mathematical implementation of the condition of local detailed balance for a class of nonequilibrium mesoscopic processes. A central concept is that of fluctuating entropy flux for which the steady average gives the mean entropy production rate. We repeat how local detailed balance is essentially equivalent to the widely discussed fluctuation relations for that entropy flux and hence is at most ``only half of the story.''
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Christian Maes (2021) studied this question.
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