  In this work, using Jacobson's idea: '$\delta$Q=TdS hold for all the local
Rindler causal horizons through each spacetime point', we found that the
transitions between the excited and ground state of a particle in a linear
acceleration satisfy the fluctuation theorem. The up transition from the ground
state to the excited state is an entropy-decreasing process, which requires an
external force to contribute equal entropy increase to satisfy the second law
of thermodynamics.
