Use absolute temperatures and . Let be the heat extracted from the ground, the heat delivered indoors, and the electrical input power. For a reversible heat pump, the entropy transferred per unit time balances:
Consequently the coefficient of performance is
The requested heat delivery is a rate, since the duration is unspecified:
Of this, comes from the ground and from the electricity. A coefficient of performance greater than one is consistent with conservation of energy because the heat pump transports heat as well as converting electrical energy.

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