This Technical Report establishes names and mathematical definitions for the Volt-Ampere (VA), Volt-Ampere hours (VAh), Volt-Amperes Reactive (VAR), and Volt-Ampere Reactive hours (VARh) formulae used by electricity meters. The mathematical definitions assume static waveforms.
NEMA C12.24 TR-2022
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Definitions for Calculations of VA, VAh, VAR, and VARh for Poly-Phase Electricity Meters
National Electrical Manufacturers Association , 05/18/2022