This is where thermodynamics stands. The thermodynamic description of equilibrium situations is fulfilled perfectly. But this can not be said about non-equilibrium situations. Quote: "The thermodynamics of irreversible processes has not yet achieved a phenomenological formulation and a methodology which can be considered satisfactory." Source: Mesquita, Vasconcellos and Luzzi in 'Irreversible processes in the context of a nonequilibrium statistical ensemble formalism' (1999). And nothing has changed over the last 25 years.