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A Carnot refrigerator runs a reversible Carnot cycle in the direction that removes heat $Q_c$ from a cold reservoir at $T_c$ and delivers $Q_h$ to a hot reservoir at $T_h>T_c$. It requires supplied work $W=Q_h-Q_c$. Zero total entropy production gives $Q_c/T_c=Q_h/T_h$.

Its coefficient of performance, defined as useful cooling divided by supplied work, is thereforeAll temperatures here are absolute. The ratio can exceed one because supplied work moves heat rather than being the only energy delivered to the cold-side process. For reservoirs at $250\mathrm{K}$ and $300\mathrm{K}$, the reversible value is five. A real refrigerator produces entropy and requires more work for the same cooling between those reservoirs. The ideal result is a limit, not a claim of finite cooling power without thermal gradients.

Let $Q_c$ be heat extracted from the cold reservoir, $Q_h$ the heat delivered to the surroundings and $W$ the supplied work. The entropy inequality for a cyclic refrigerator isEquality is the reversible Carnot refrigerator limit. Thereforeenergy conservation gives $W_{\min }=Q_h-Q_c=74\mathrm{J}$. The requested rejected heat is 75 J, while 74 J is the minimum work; both have to be distinguished. Any entropy production increases the required rejection at these fixed reservoir temperatures.

The chosen steady-state model isHere $U$ is the terminal voltage drop along positive electric current through the module. Its Seebeck effect term opposes the cooling supply. The cold Peltier effect term removes heat; Joule heating and returning heat conduction reduce the available cooling. At zero electric current, $Q_c=Q_h=-K\Delta T$: the passive leak warms c and removes heat from h, consistent with the stated signs. Subtracting the two face equations cancels heat conduction and gives the electrical power, an independent conservation of energy check.

The factor one half is an ideal-model result, not a universal rule for every contact. To see its origin, let $x$ run from cold to hot along a uniform equivalent leg of length $L$, cross-sectional area $A$, electrical resistivity $\rho$ and thermal conductivity $\kappa$. With constant coefficients, insulated sides and no Thomson effect, steady conservation of energy givesThe Fourier's law heat current in the positive $x$ direction is $-\kappa A{T}^{\prime }$. At $x=0$ it equals $-K\Delta T-I^{2}R/2$, and at $x=L$ it equals $-K\Delta T+I^{2}R/2$, using $K=\kappa A/L$ and $R=\rho L/A$. Adding the local transported heat current $\alpha TI$ gives the two face equations. Summing equivalent legs preserves this accounting. Nonuniform material properties, side losses or asymmetric contact dissipation require a revised model.

For an original toy module, stipulate $\alpha =0.040V/K$, $R=2.0\Omega$, $K=0.40W/K$, $T_c=280\mathrm{K}$ and $T_h=300\mathrm{K}$. At $I=3.0\mathrm{A}$,The coefficient of performance is defined here only for refrigeration with $Q_c>0$ and $P_{\mathrm{in}}>0$. The hot-side assembly must remove $37.0\mathrm{W}$, not just the extracted $16.6\mathrm{W}$. These are stipulated calculations, not measurements or a commercial module specification.

At the same fixed face temperatures but $I=-3.0\mathrm{A}$, the same boundary definitions give $Q_c=-50.6\mathrm{W}$, $Q_h=-35.0\mathrm{W}$, $U=-5.2\mathrm{V}$ and $P_{\mathrm{in}}=15.6\mathrm{W}$. The formerly cold face is now heated; the formerly hot reservoir supplies $35.0\mathrm{W}$. Still $Q_h-Q_c=15.6\mathrm{W}$. Reversal changes the linear terms, while $I^{2}R$ and the leak at fixed temperatures remain unchanged. Holding the old labels fixed makes this check meaningful.

The corresponding steady entropy production of the module is the outgoing reservoir entropy minus the incoming reservoir entropy:The Peltier effect terms cancel because they carry the same entropy $\alpha I$ at each end. This cancellation explains the reversible coupling; it does not make finite-resistance operation reversible. In the toy example the two positive contributions are approximately $0.06214$ and $0.001905W/K$, giving ${\dot{S}}_{\mathrm{gen}}=0.06405W/K$ for either current direction. In cooling operation, combining this inequality with the energy balance gives the Carnot refrigerator limit $\mathrm{COP}\le T_c/(T_h-T_c)$, equal to $14$ for these reservoir temperatures. A coefficient of performance above one would describe transported heat per electrical work, not the creation of energy.