Umm... no. https://en.wikipedia.org/wiki/Second_law_of_thermodynamics https://en.wikipedia.org/wiki/Second_law_of_thermodynamics This says those energy costs

Umm... no. https://en.wikipedia.org/wiki/Second_law_of_thermodynamics https://en.wikipedia.org/wiki/Second_law_of_thermodynamics This says those energy costs are lost to the universe, forever https://en.wikipedia.org/wiki/Third_law_of_thermodynamics https://en.wikipedia.org/wiki/Third_law_of_thermodynamics And this says the underlying value is zero