The change in entropy of a system depends only on the initial and final states.This means that

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The change in entropy for a process is independent of the path taken, so it can be calculated by considering only the initial and final states, regardless of whether the process is reversible or irreversible. However, this does not necessarily imply that entropy always increases, as there are processes where the entropy of the system remains constant or even decreases (e.g. isothermal compression of an ideal gas).

The Change in Entropy of a System Depends Only on the Initial