© 2019 Elsevier B.V. Many theoretical expressions of dissipation along non-equilibrium processes have been proposed. However, they have not been fully verified by experiments. Especially for systems strongly interacting with environments the connection between theoretical quantities and standard thermodynamic observables are not clear. We have developed a computer simulation based on a spin-boson model, which is in principle exact and suitable for testing the proposed theories. We have noted that the dissipation obtained by measuring conventional thermodynamic quantities deviates from the second law of thermodynamics presumably due to the strong coupling. We found that simple correction to entropy makes it more consistent with the second law under the strong coupling regime. This observation appears to be consistent with the theory based on the potential of mean force.