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In the realm of the Bekenstein-Hawking entropy, the thermodynamics of apparent horizon bridges with the usual FLRW (Friedmann-Lema\^{i}tre-Robertson-Walker) equation only for a special case where the matter field is given by a perfect fluid having equation of state (EoS) parameter $= -1$, i.e $p = -\rho$ with $\rho$ and $p$ represent the energy density and the pressure of the fluid, respectively.
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