Isothermal expansion. Heat (as an energy) is transferred reversibly from the hot temperature reservoir at constant temperature T_H to the gas at a temperature infinitesimally less than T_H. (The infinitesimal temperature difference allows the heat to transfer into the gas without a significant change in the gas temperature. This is called isothermal heat addition or absorption.) During this step (1 to 2 on Figure 1, A to B in Figure 2), the gas is in thermal contact with the hot temperature reservoir, and is thermally isolated from the cold temperature reservoir. The gas is allowed to expand, doing work on the surroundings by pushing up the piston (Stage One figure, right). Although the pressure drops from points 1 to 2 (figure 1) the temperature of the gas does not change during the process because the heat transferred from the hot temperature reservoir to the gas is exactly used to do work on the surroundings by the gas. There is no change in the gas internal energy, and no change in the gas temperature if it is an ideal gas. Heat Q_H > 0 is absorbed from the hot temperature reservoir, resulting in an increase in the entropy ${\displaystyle S}$ of the gas by the amount ${\displaystyle \Delta S_{H}=Q_{H}/T_{H}}$.

Isentropic (reversible adiabatic) expansion of the gas (isentropic work output). For this step (2 to 3 on Figure 1, B to C in Figure 2) the gas in the engine is thermally insulated from both the hot and cold reservoirs, thus they neither gain nor lose heat. It is an adiabatic process. The gas continues to expand with reduction of its pressure, doing work on the surroundings (raising the piston; Stage Two figure, right), and losing an amount of internal energy equal to the work done. The loss of internal energy causes the gas to cool. In this step it is cooled to a temperature that is infinitesimally higher than the cold reservoir temperature T_C. The entropy remains unchanged as no heat Q transfers (Q = 0) between the system (the gas) and its surroundings. It is an isentropic process.

Isothermal compression. Heat is transferred reversibly to the low temperature reservoir at a constant temperature T_C (isothermal heat rejection). In this step (3 to 4 on Figure 1, C to D on Figure 2), the gas in the engine is in thermal contact with the cold reservoir at temperature T_C, and is thermally isolated from the hot reservoir. The gas temperature is infinitesimally higher than T_C to allow heat transfer from the gas to the cold reservoir. There is no change in temperature, it is an isothermal process. The surroundings do work on the gas, pushing the piston down (Stage Three figure, right). An amount of energy earned by the gas from this work exactly transfers as a heat energy Q_C < 0 (negative as leaving from the system, according to the universal convention in thermodynamics) to the cold reservoir so the entropy of the system decreases by the amount ${\displaystyle \Delta S_{C}=Q_{C}/T_{C}}$.^[1] ${\displaystyle \Delta S_{C}<0}$ because the isothermal compression decreases the multiplicity of the gas.

Isentropic compression. (4 to 1 on Figure 1, D to A on Figure 2) Once again the gas in the engine is thermally insulated from the hot and cold reservoirs, and the engine is assumed to be frictionless and the process is slow enough, hence reversible. During this step, the surroundings do work on the gas, pushing the piston down further (Stage Four figure, right), increasing its internal energy, compressing it, and causing its temperature to rise back to the temperature infinitesimally less than T_H due solely to the work added to the system, but the entropy remains unchanged. At this point the gas is in the same state as at the start of step 1.