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We analyze the microscopic evolution of a system undergoing a far-from-equilibrium thermodynamic process. Explicitly accounting for the degrees of freedom of participating heat reservoirs, we derive a hybrid result, similar in form to both the fluctuation theorem, and a statement of detailed balance. We relate this result to the steady-state fluctuation theorem, and to a free energy relation valid far from equilibrium.
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Christopher Jarzynski (1999) studied this question.