Fluctuations of Entropy Production in Partially Masked Electric   Circuits: Theoretical Analysis
  In this work we perform theoretical analysis about a coupled RC circuit with constant driven currents. Starting from stochastic differential equations, where voltages are subject to thermal noises, we derive time-correlation functions, steady-state distributions and transition probabilities of the system. The validity of the fluctuation theorem (FT) is examined for scenarios with complete and incomplete descriptions. 
K.-H. Chiang, C.-W. Chou, C.-L. Lee, P.-Y. Lai, Y.-F. Chen
cond-mat.stat-mech