equilibrium and an input of exergy from some First Cause created a universe full of available work. Current science is unable to describe the first 10−43 seconds of the universe (See Timeline of the Big Bang). An external reference state is not able to be defined for such an event, and (regardless of its merits), such an argument may be better expressed in terms of entropy. Quality of energy types The ratio of exergy to energy in a substance can be considered a measure of energy quality. Forms of energy such as macroscopic kinetic energy, electrical energy, and chemical Gibbs free energy are 100% recoverable as work, and therefore have exergy equal to their energy. However, forms of energy such as radiation and thermal energy can not be converted completely to work, and have exergy content less than their energy content. The exact proportion of exergy in a substance depends on the amount of entropy relative to the surrounding environment as determined by the Second Law of Thermodynamics. Exergy is useful when measuring the efficiency of an energy conversion process. The exergetic, or 2nd Law, efficiency is a ratio of the exergy output divided by the exergy input. This formulation takes into account the quality of the energy, often offering a more accurate and useful analysis than efficiency estimates only using the First Law of Thermodynamics. Work can be extracted also from bodies colder than the surroundings. When the flow of energy is coming into the body, work is performed by this energy obtained from the large reservoir, the surrounding. A quantitative treatment of the notion of energy quality rests on the definition of energy. According to the standard definition, Energy is a measure of the ability to do work. Work can involve the movement of a mass by a force that results from a transformation of energy. If there is an energy transformation, the second principle of energy flow transformations says that this process must involve the dissipation of some energy as heat. Measuring the amount of heat released is one way of quantifying the energy, or ability to do work and apply a force over a distance. Exergy of heat available at a temperature Maximal possible conversion of heat to work, or exergy content of heat, depends on the temperature at which heat is available and the temperature level at which the reject heat can be disposed, that