As noted above, a general partnership is relatively inexpensive to set up. There are generally no filing fees, other than a DBA certificate (approximately $50 to $75). However, there may be legal fees associated with the drafting of a partnership agreement (approximately $1,000 to $2,500).
The principles which Carnot used to define his Carnot cycle heat engine would ultimately translate into the second law of thermodynamics by the German physicist Rudolf Clausius, who is also frequently credited with the formulation of the first law of thermodynamics.
1 This law helps define the notion of temperature.  First law of thermodynamics: When energy passes, as work, as heat, or with matter, into or out from a system, the system's internal energy changes in accord with the law of conservation of energy. Equivalently, perpetual motion machines of the first kind are impossible.