We analyze the time-dependent energy and heat flows in a resonant level coupled to a fermionic continuum. The level is periodically forced with an external power source that supplies energy into the system. Based on the tunneling Hamiltonian approach and scattering theory, we discuss the different contributions to the total energy flux. We then derive the appropriate expression for the dynamical dissipation, in accordance with the fundamental principles of thermodynamics. Remarkably, we find that the dissipated heat can be expressed as a Joule law with a universal resistance that is constant at all times.
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