"Carnot's reasoning... to show that in the ascent of the piston in the cylinder, more work is done against external forces than is required to be done by them to produce the descent and restore the piston to its first position. And in order that Carnot's axiom may be applied with strictness, and yet with simplicity, it is better to consider a hypothetical, than the actual engine."
January 1, 1970
https://en.wikiquote.org/wiki/Nicolas_L%C3%A9onard_Sadi_Carnot