Conversions to thermal energy from other forms of energy may occur with 100% efficiency. Conversion among non-thermal forms of energy may occur with fairly high efficiency, though there is always some energy dissipated thermally due to friction and similar processes. Sometimes the efficiency is close to 100%, such as when potential energy is converted to kinetic energy as an object falls in a vacuum. This also applies to the opposite case; for example, an object in an elliptical orbit around another body converts its kinetic energy (speed) into gravitational potential energy (distance from the other object) as it moves away from its parent body. When it reaches the furthest point, it will reverse the process, accelerating and converting potential energy into kinetic. Since space is a near-vacuum, this process has close to 100% efficiency.