Local-equilibrium thermodynamics applies to local scale the concepts and methods of equilibrium thermodynamics concerning the meaning of entropy, temperature and equations of state. From this reasonable and fruitful hypothesis, a consistent theory is built successfully covering a wide range of situations of practical interest. However, when going beyond local equilibrium, the several basic problems avoided by local equilibrium hypothesis arise: how temperature and entropy are defined, how second law is formulated, how macroscopic theory related to microscopic formulations. Here, we deal with these topics in the restricted but useful famework of extended irreversible thermodynamics, where entropy and equations of state depend on nonequilibrium quantities in a way consistent with generealized transport equations including memory and non-local effects, and describing the transition from diffusive to ballistic transport.