In article , Ned Simmons
says...

The use of "dissipation" to describe the loss of available
energy in a compressible fluid may confuse folks used to
the way it's applied to an electrical resistance, but that
doesn't make using the word in another sense incorrect. I
think it's pretty descriptive of the increase in entropy of
an expanding gas, and consistent with the ordinary
dictionary definition of dissipate-arguably more consistent
than the electrical usage.

The term is pretty specific as a rule. Basically it
means a process that converts any kind of energy into
thermal energy. Definitely means, 'increase in
entropy' as you say.

In the electrical sense, it implies that somewhere
there is a resistor burning the power, with associated
johnson noise.

Jim

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