2. *
*.
AT&C Loss
AT&C Loss(%) = (Energy Input – Energy Realised) x 100
Energy Input
Clearest measure of overall efficiency of the distribution
business as it measures technical as well as commercial losses
Energy Realised = Energy Billed X Collection Efficiency
Collection Efficiency (%) = Amount Realised X 100
Amount Billed

3. Can it is to real measure of AT&C
Loss?
My answer is “NO”.
Why ?

4. The currently we using concept to determination of
AT&C loss have serious deficiencies and purely
incomplete because there are missing various elements
which may be essential for actual results. Then Many
Questions arises in mind that,
1. Can collection efficiency setoff the T&D losses?
2. AT&C losses having absolute money value then why we
define in % which may totally ignore effect of size of data
3. Missing the term loss of assessment which is key factor in
commercial losses.
4. Financial impacts of realization per unit are different in
rural and urban areas.

5. 5. Impact of different size of distribution networks in
urban(compact) and rural(wide) areas on transmission
losses.
6.Totally ignoring the geographical, social and political
factors.
7. No justified benchmarking of performance for
comparison because target is universal for all.
8.In This formula basically two elements are used firstly
T&D loss which in term of unit (%) and collection
efficiency which is in rupees (%), hence there are
controversial result due to different denominators. With
these deficiencies we can not calculate correct position
of losses .

6. Modified AT&C loss(%)( In term of rupees) =
(Energy Input * Aggregate cost per Energy supplied )–(Total Energy
realization in rupees)
-------------------------------------------------------------------------------------------------------- X 100
Energy Input* Aggregate cost per Energy supplied
Detail descriptions of components
Energy Input= Total Input
Aggregate cost per Energy supplied= (Aggregate purchase
cost per unit supplied +
O & M expenses + Deferred Expenses – (Aid + Grant))
Total Energy Realization in rupees= Energy billed*
Realization per unit+ (subsidy + waive off)

7. Operation and Maintenance Expenditure = which
includes employee expenses, repairs and maintenance
expenses, administration and general expenses and
other miscellaneous expenses viz. audit fees, rents,
legal fees etc.
 Deferred expenses include Return on Capital
Employed and Depreciation.
This formula consider each and every elements which may be causes the losses.
Also showcase the true region wise financial picture of losses.

8. AT&C LOSSES IN UNIT ADVANCE AT&C LOSSES IN RS
Recognize only energy input in unit Recognize energy input with actual
purchase cost
No concept of O & M cost and
deferred expenses
Consider all cost after deducting
grants and aid
Consider only recovery loss/gain Consider recovery and assessment
loss/gain
Not recognize realization per unit Recognize Realization per unit as a
major factor
There are absents of subsidy, grant
elements
There are all elements under
consideration i.e. grant, subsidy
waive off