As per second law of thermodynamics, The amount of energy that must be lost to the environment for the process to take place is known as nature's heat tax.
What is second law of thermodynamics?
The second law of thermodynamics is a physical principle founded on the knowledge of how heat and energy are transformed throughout the world. Explanation of the law is that, without energy input to change the direction of heat flow, heat always goes "downhill," or from hotter to colder objects. The phrase "not all heat energy can be turned into work in a cyclic process" is another definition.
Every energy exchange is subject to the inevitable energy reduction known as "nature's heat tax." The majority of energy transactions lose some energy to the environment, making each transaction only marginally efficient. As a result, the energy is used most effectively when there are fewest number of transactions.
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