R@ is misleading. Energy is conserved, but useful energy called enthalpy will be converted to useless energy called entropy. Once it becomes entropic, the energy cannot be reconverted into enthalpic energy. That is, once Humpty Dumpty has fallen off the wall all the king's horses and all the king's men cannot put Humpty Dumpty back together again.
Our universe was injected with just so much energy Q = H + S; where H is enthalpic and S is entropic. In the beginning, a second or less after the big bang, S ~ 0 so Q ~ H, which means our universe was almost 100% pure useful energy. And isn't that amazing, why should our universe begin with useful energy like that? As you might imagine, with all that useful energy piled into a very tiny space, the universe was hotter than you know where...and then some.
But as H --> S, the temperature cooled down. Now the background temperature of our universe varies ever so slightly around 4 deg K....almost absolute zero. The universe is winding down; yet it still has the Q it started with. Only now the Q is mostly S, entropy.
Anyway, the bottom line is that we cannot create or destroy energy because Q remains fixed. So all we can do is convert it from one form to another and, ultimately, to entropic, useless energy.