Efficiency is often indicated by a percentage, the efficiency of an ideal machine is 100%. Due to the fact that energy cannot emerge from nothing and the Second law of thermodynamics which states that the quality of energy will always decrease (transforming from mechanical energy to thermal energy) the mechanical efficiency of any machine will always be less than 100%. The percent sign A percentage is a way of expressing numbers as fractions of 100 and is often denoted using the percent sign, %. For example, 45. ... An ideal machine is a machine that cannot exist in reality for a number of reasons: It is frictionless. ... The second law of thermodynamics is a theorem in physics regarding the directional flow of heat in relation to work and which accounts for the phenomenon of irreversibility in thermodynamic systems. ...