“…With these premises, the objective of this work is to illustrate that non-equilibrium thermodynamics and in particular the FT can be employed to describe the behaviour of the turbulent energy cascade. While the net transfer of energy from large to small scales is prevalent, it is shown here that back-scatter of energy, with its connection to time-scale irreversibility, obeys the statistics predicted by the FT [13,17–21]. To provide a physical context, a turbulent flow conceptually analogous to Joule’s original experiment is used, where work is done on the fluid system to generate, in a narrow band of scales, turbulent kinetic energy, which is then dissipated as heat.…”