Q. Assertion : The concept of energy is central to Physics and expression for energy can be written for every physical system.
Reason : Law of conservation of energy is not valid for all forces and for any kind of transformation between different forms of energy.

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Solution:

The concept of energy is central to Physics and the expressions for energy can be written for every physical system. When all forms of energy e.g.. Heat, mechanical energy, electrical energy etc., are counted, it turns out that energy is conserved. The general law of conservation of energy is true for all forces and for any kind of transformation between different forms of energy