Answer:
Heat
Step-by-step explanation:
Every energy transfer device usually transfer energy from one point to another.
the total amount of energy transferred is not the same amount as received on the other side where it has been transferred as a fraction of energy is lost in as work done or in the resistance of the system. this lost energy is in the form of heat which is described as the energy loss during transfer that's the reason that 100% transfer can never occur, some fraction is lost as heat.