“…In spite of this fact, there is a net increase in entropy in a cycle, which induces an entropy flux to outside. The imaginary part of the complex heat capacity is interpreted as either the net entropy flux during one cycle, or the entropy produced in a cycle S cy [13,14,15,16,17,18,19,20,21]. These two interpretations are not independent from each other because the net entropy flux and net entropy production are equal in the dynamic steady state.…”