Answer Posted / mukund

The KW rating is assigned for equipments that consumes power with certain leading/lagging between Voltage and Current depending on the nature of the load (A resistive load is more towards V&I in sync whereas an inductive load has V&I lagging and A capacitive load featuring V&I leading). A transformer is supposed to only transfer the power, although there are inherent losses while doing the same, however for practical purposes, eliminating transformer's own consumption, a transformer is rated on its original purpose with the simple V&I relationship disregarding the Cos-phi factor (the lead/lag of V&I). Hope I am making some sense

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