Similarly, when the system at temperature T 2 expels heat in magnitude | δ δ Q 2 | = − − δ δ Q 2 ( δ δ Q 2 ≤ ≤ 0 ) into a colder (cold) reservoir (at temperature T Cold ≤ ≤ T 2 ) in an infinitesimal step (called the step 2), then again, for the Second Law of Thermodynamics to hold, one would have, in a very similar manner: − − d S Res 2 = δ δ Q 2 T Cold ≤ ≤ δ δ Q 2 T 2 = d S Sys 2 Here, the amount of heat 'absorbed' by the system is given by δ δ Q 2 ≤ ≤ 0 , signifying that heat is actually transferring (leaving) from the system to the cold reservoir, with d S Sys 2 ≤ ≤ 0 . The magnitude of the entropy gained by the cold reservoir d S Res 2 = − − δ δ Q 2 T cold is equal to or greater than the magnitude of the entropy loss of the system | d S Sys 2 | , so the net entropy change d S Total 2 is also zero or positive in this case.