The cells heat on both charge, and on discharge. (Ohmic heating has no
polarity.)
Again, no electrons are lost. They all go around the entire circuit
without losing a single one. Each electron flips a chemical ion from one
plate to the other plate through the electrolyte.
With Li-Ion cells, unless the electron is forced to flip the wrong ion
(like when you over charge, or over discharge and damage the battery,)
there is a one-to-one ratio to the electron flow and the state of charge.
Bill D.
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