An extension of classical irreversible thermodynamics pioneered by Ilya Prigogine is developed, in which fluctuations of macroscopic observables accounting for microscopic-scale processes are incorporated. The contribution of the fluctuations to the entropy production is derived from a generalized entropy balance equation and expressed in terms of the fluctuating variables, via an extended local equilibrium Ansatz and in terms of the probability distributions of these variables. The approach is illustrated on reactive systems involving linear and nonlinear steps, and the role of the distance from equilibrium and of the nonlinearities is assessed.

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