Does the calculation of efficiency take into account the efficiency of conversion? I know that the actual potential-to-kinetic energy conversion rate of gas-pow

Does the calculation of efficiency take into account the efficiency of conversion? I know that the actual potential-to-kinetic energy conversion rate of gas-powered cars is about 20% ( http://en.wikipedia.org/wiki/Engine_efficiency#Gasoline_.28petrol.29_Engines http://en.wikipedia.org/wiki/Engine_efficiency#Gasoline_.28p... ). Wikipedia claims an electric car is 3x more efficient than that ( http://en.wikipedia.org/wiki/Electric_vehicle#Energy_efficiency http://en.wikipedia.org/wiki/Electric_vehicle#Energy_efficie... ). So theoretically, energy density of a battery tech only needs to hit one-third the efficiency of gasoline to match mileage. So the goal is 14Mj/kg, and a 10x increase would be 2.5Mj/kg -- so still lower, but getting much closer.