“…However, in the perspective of local equilibrium hypothesis, there is no spontaneous flow of energy between the horizon and the fluid, so it is reasonable to assume b = 1. Further due to mathematical complexity of non-equilibrium thermodynamical prescription, the assumption of equilibrium (though restrictive) is widely used in the literature [41,42,43,44,45,46,47,50,51,52,53,54,55,56]. Moreover, it should be mentioned that this restrictive situation is suitable at the late stages of the Universe when the cosmic fluid and the horizon will interact for a long time [57,58].…”