Abstract
Nonequilibrium steady-state currents, unlike their equilibrium counterparts, continuously dissipate energy into their physical surroundings leading to entropy production and time-reversal symmetry breaking. This Letter discusses these issues in the context of quantum impurity models. We use simple thermodynamic arguments to define the rate of entropy production sigma and show that sigma has a simple information-theoretic interpretation in terms of nonequilibrium distribution functions. This allows us to show that the entropy production is strictly positive for any nonequilibrium steady state. We conclude by applying these ideas to the resonance level model and the Kondo model.