Abstract
A new determination of the distortion power in linear and non-linear systems with non-sinusoidal voltage and/or current is proposed. Existence of the active and reactive components of distortion power for linear and non-linear systems is shown. The distortion power components may exist even in pure resistive or pure reactive systems. Formulae for the direct calculation of any component are obtained. The Fourier and in-quadrature approaches in use today are compared with the proposed theory and observed differences are discussed. Calculation of the power components in two converter circuits is presented.

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