https://doi.org/10.3390/en12132504
“Thermodynamics has proper analysis tools for efficiency assessment and improvement. The intuitive energy consumption, energy conversion efficiency, and the second-law efficiency are shown in Table 3.”
More details about the calculations of Regeneration Heat, COPCO2 and the Second-Law Efficiency can be found from the reference (https://doi.org/10.3390/en12132504).