Transformers are rated in VA (volt X amps) called apparent power.
In a DC circuit power is determined by multiplying voltage X current (E X I = P). In an AC circuit power is determined the same way only when voltage and current are in phase with each other which means they are rising and falling falling at the same time.
When they rise and fall at slightlly different times the time difference is known as a phase angle and the cosine of this angle is also applied to the E X I =P formula making it E X I X the cosine of the angle. This formula is used to determines the TRUE POWER of the AC circuit or any transformer circuit.
To sum it up, the APPAREMT POWER is always volts X amps. The TRUE POWER is always VOLTS X AMPS X the cosine of the angle.
The angle becomes larger when inductors, motors and capacitance are part of the load circuit.
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