How can I model heat losses?

In the adjacent diagram, from the original 1824 paper by Sadi Carnot entitled On the Motive Power of Fire, we are told to “imagine two bodies A and B, kept each at a constant temperature, that of A being higher than that of B. These two bodies, to which we can give or from which we can remove the heat without causing their temperatures to vary, exercise the functions of two unlimited reservoirs of caloric. We shall call the first the furnace and the second the refrigerator.” Carnot then explains how we can obtain motive power, i.e. “work”, by carrying a certain quantity of heat from the body A to the body B.