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This is the great article thanks for sharing the knowledge.The power loss is caused by the battery's internal resistance wich causes voltage drop.
When it comes to efficiency, that will depend of how you use the battery. Fast discharge and fast charge will typically make the battery efficiency measurement worse because more energy will be wasted as heat in the battery. Trouble comes when trying to measure this, because you will need precise measurements over time when the battery discharge and when it charges.
Most of the energy loss is due to the chemical processes not IR loss. There is what is called a 'kinetic' energy requirement to upset the equilibrium when current flow is required. There is a voltage potential consumed to create this kinetic movement. This includes moving electrolyte around, transfer of molecules, cracking molecules down and transfer of ions.
In the last 10 to 15% of recharging some water molecules in the electrolyte are separated to hydrogen at negative plates and oxygen at positive plates. This process consumes energy and creates some heat.
Overall, a lead acid battery will take 10-15% more energy to recharge it over what was taken out during discharge. Much of the loss occurs in the top off phase of charging.