 Kelvin-Planck statement of the second law

No cyclic device can have as its sole effect the extraction of heat from one thermal reservoir and its complete conversion into net work. A putative device absorbing $Q_h>0$ and returning to its starting state with $W=Q_h$ and no other transfer would conserve energy, yet violate the Second law of thermodynamics. Rejecting heat to colder surroundings is an essential part of the ordinary two-thermal reservoir heat engine budget.^[ref]

The cyclic and sole-effect qualifications matter. A single isothermal expansion of an ideal gas can absorb heat and deliver equal work while leaving its volume changed; restoring the initial state must also be counted. Likewise, a device discharging stored internal energy or consuming fuel has another effect. Converting supplied electrical work completely to heat through Joule heating reverses the proposed conversion and is allowed. The statement also allows cyclic devices that exchange heat with one thermal reservoir while consuming net work; it forbids positive net work output with that single heat source as the only external change.

Conversely, a hypothetical complete-conversion device could take $100\mathrm{J}$ from the hot thermal reservoir and supply $100\mathrm{J}$ of work to an ideal refrigerator that extracts $100\mathrm{J}$ from the cold thermal reservoir and delivers $200\mathrm{J}$ to the hot one. At $600\mathrm{K}$ and $300\mathrm{K}$, that refrigerator is itself admissible: its reservoir entropy changes cancel. The composite would consume no external work and move a net $100\mathrm{J}$ from cold to hot, violating the Clausius statement of the second law. Together with the construction there, this proves the equivalence of the two impossibility statements.^[ref]

For the two fixed positive-temperature thermal reservoir hypotheses, Carnot's theorem gives the sharper restriction $\eta \le 1-T_c/T_h<1$. A reversible thermodynamic process reaches that bound in the ideal Carnot cycle; an ordinary device's smaller thermal efficiency reflects its entropy production and measurement boundary. An inefficient observed engine is compatible with the Second law of thermodynamics, rather than evidence that the bound has been experimentally determined.