Energy cannot be destroyed, only converted. Electricity can be converted to mechanical energy, light energy, or some other form of energy. The most common is to heat energy.
Nearly everything that runs on electricity ends up turning it into heat eventually. The CPU just does it in a concentrated location, rather than say an electric car that spreads the heat out to the air and pavement as it drives. Thus, the CPU gets hot and need help spreading that heat out to the air.
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