For "closed systems" with no external source or sink of energy, the first law of thermodynamics states that a system's energy is constant unless energy is transferred in or out by mechanical work or heat, and that no energy is lost in transfer. This means that it is impossible to create or destroy energy. While heat can always be fully converted into work in a reversible isothermal expansion of an ideal gas, for cyclic processes of practical interest in heat engines the second law of thermodynamics states that the system doing work always loses some energy as waste heat. This creates a limit to the amount of heat energy that can do work in a cyclic process, a limit called the available energy. Mechanical and other forms of energy can be transformed in the other direction into thermal energy without such limitations. The total energy of a system can be calculated by adding up all forms of energy in the system.
What can be fully converted into work in a reversible isothermal contraction of an ideal gas?