- Quasi-static and non-dissipative: No friction or viscosity
- Forward process $\rightarrow P_1,V_1,T_1 \Rightarrow P_2,V_2,T_2$
- Backward process $\rightarrow P_2,V_2,T_2 \Rightarrow P_1,V_1,T_1$
| Forward | Backward |
| -------- | -------- |
| $\Delta Q$ | -$\Delta Q$ |
| $\Delta W$ | -$\Delta W$ |
| $\Delta U$ | -$\Delta U$ |
