(source: commons.wikimedia.org) W=QH−QL (from the first law of thermodynamics) ηth=QHW=QHQH−QL=1−QHQL Carnot’s theorem ηmax=THTH−TL=1−THTL COP heat pump: COP=WQH COPideal=TH−TLTH refrigerator/AC: COP=WQL COPideal=TH−TLTL