Clausius in his "The mechanical theory of heat" discusses what he calls "uncompensated transformation". First he derives that $\int \frac{dQ}{T}=0$ for a reversible cyclic transformation, then that $\int \frac{dQ}{T} \le 0$ for an irreversible transformation, finally on page 214 of the Macmillan 1879 edition he introduces the quantity $N = -\int \frac{dQ}{T}\ge 0$ and calls it the "uncompensated transformation" (uncompensirten Verwandlung). The infinitesimal increment of this $N$ is $d_iS$.
§2, Magnitude of the Uncompensated Transformation. In many cases the
magnitude of the Uncompensated Transformation is obtained directly
from the equivalence value of the transformations, as determined by
the method of Chapter IV. If for example a quantity of heat $Q$ is
generated by any process such as friction, and this is finally
imparted to a body of temperature $T$, the uncompensated transformation
thus produced has the value $\frac{Q}{T}$. Again, if a quantity of heat Q has
passed by conduction from a body of temperature $T_1$ to another of
temperature $T_2$ then the uncompensated transformation is $Q\left(\frac{1}{T_1}-\frac{1}{T_2}\right).$ If
a body has passed through a non-reversible cyclical process, and we
wish to determine the resulting uncompensated transformation, which
we may call $N$, we have, by the principles explained in Chapter IV.,
the equation $N = -\int \frac{dQ}{T} \tag{1}\label{1}.$
As however a cyclical process may be made up of several individual
changes of condition in a given body, some of which may be reversible,
others non-reversible, it is in many cases interesting to know how
much any particular one of the latter has contributed towards making
up the whole sum of uncompensated transformations. For this purpose we
may suppose that after the change of condition which we wish to enquire
into, the variable body is brought by any reversible process into its
former condition. By this means we form a smaller cyclical process, in
which equation $\eqref{1}$ may be applied just as well as in the whole
process. Thus if we know the quantities of heat which the body has
taken in during this process, and the temperatures which appertain to
them, the negative integral $-\int \frac{dQ}{T}$ gives the uncompensated
transformations which have taken place. But as the return to the
original condition, which has taken place in a reversible manner, can
have contributed nothing to increase this sum, the expression above
gives the uncompensated transformation which was sought, and which was
caused by the given change in condition.