Thermal energy in equilibrium at a given temperature already represents the maximal evening-out of energy between all possible states because it is not entirely convertible to a "useful" form, i.e. one that can do more than just affect temperature. The second law of thermodynamics states that the entropy of a closed system can never decrease. For this reason, thermal energy in a system may be converted to other kinds of energy with efficiencies approaching 100% only if the entropy of the universe is increased by other means, to compensate for the decrease in entropy associated with the disappearance of the thermal energy and its entropy content. Otherwise, only a part of that thermal energy may be converted to other kinds of energy (and thus useful work). This is because the remainder of the heat must be reserved to be transferred to a thermal reservoir at a lower temperature. The increase in entropy for this process is greater than the decrease in entropy associated with the transformation of the rest of the heat into other types of energy.