Entropy of a generic null surface from its associated Virasoro algebra
  Null surfaces act as one-way membranes, blocking information from those observers who do not cross them (e.g., in the black hole and the Rindler spacetimes) and these observers associate an entropy (and temperature) with the null surface. The black hole entropy can be computed from the central charge of an appropriately defined, local, Virasoro algebra on the horizon. We show that one can extend these ideas to a general class of null surfaces, all of which possess a Virasoro algebra and a central charge, leading to an entropy density (i.e., per unit area) which is just $(1/4)$. All the previously known results of associating entropy with horizons arise as special cases of this very general property of null surfaces demonstrated here and we believe this work represents the derivation of the entropy-area law in the most general context. The implications are discussed. 
Sumanta Chakraborty, Sourav Bhattacharya and T. Padmanabhan
gr-qc hep-th