In singlephased A.C. Systems 
DU=(2.I.L.cosÆ)/(c.S)
(V)
%e=(2.100.I.L.cosÆ)/(c.S.U) 
DU=(2.L.P)/(c.S.U)
(V)
%e=(2.100.L.P)/(c.S.U²)

In threephased A.C. Systems 
DU=(Ö3.I.L.cosÆ)/(c.S)
(V)
%e=(Ö3.100.I.L.cosÆ)/(c.S.U) 
DU=(L.P)/(c.S.U)(V)
%e=(100.L.P)/(c.S.U²) 