As stated on page 12 of the FOA (emphasis added) "An ideal chemical reaction would have the following characteristics: 1) a ratio of change in Gibbs Free Energy to change in Enthalpy (DG/DH) of 1". Page 16 of the FOA states "…eq. 3 defines the Gibbs free energy for the substance." wherein eq. 3 is presented as "Esub = (H - H0) - T0(S - S0)". As stated on page 15 of the FOA "Functions for entropy (S)  and Gibbs free energy (G) are defined by the second law and can be used to calculate exergy, or the maximum (reversible) amount of available energy to do work in a given environment [15, 16, 17]. Pages 16-17 of the FOA further state "To ensure maximum energy utilization, deviations from theoretical exergy values due to irreversible processes must be evaluated. Specifically, exergy destruction (Eloss) resulting from entropy creation should be determined when calculating the exergetic efficiency (hE) of a process…"
Applicants are directed to literature referenced in the FOA (as shown below) for further explanation of the subject.
 Entropy is a thermodynamic variable which reflects the disorder of a system. Entropy increases over time and is maximized for a system in equilibrium. In theory, entropy is zero for reversible processes; however, in practice entropy always increases since natural processes are irreversible.
 Sato, N. “Chemical Energy and Exergy: An Introduction to Chemical Thermodynamics for Engineers.” Elsevier, 2004 (New York).
 Dunbar, W. R., Lior, N., Gaggioli, R. A., 1992. The Composite Equations of Energy and Exergy, Journal of Energy Resources Technology. 114: 75 – 83.
 Bejan, A., 2002. Fundamentals of Exergy Analysis, Entropy Generation Minimization, and the Generation of Flow Architecture, International Journal of Energy Research. 26: 545 – 565.
Each application will be reviewed based upon its merits for meeting the objectives of the FOA.