Cbip Manual Capitalization
Cbip Manual Capitalization
Cbip Manual Capitalization
SECTION L
Capitalisation Formula for Transformer Losses
1.0 The rate of capitalisation of transformer losses depends upon the rate of interest, rate of
electrical energy per kWh, life of transformer and average annual loss factor. The annual loss
factor takes into account the loading of the transformer during the year. In computing the rate
of capitalisation of ‘Iron losses’, ‘Load losses’ and ‘Auxiliary losses’, following
methodology is recommended :
(ii) Rate of electrical energy (EC) : It is the cost of energy per kWh at the ‘Bus’ to which the
transformer is to be connected. This has been taken as Rs. per kWh at 11 kV.
(iv) The transformer may be considered in service (LF) for (365X24) 8760 hours in a year.
With modern techniques in design of Condition-monitoring etc, for calculation of losses
no downtime is considered.
(v) The cooling auxiliaries system has been considered in service for 40 percent of the time,
the transformer is in service.
where:
LF is the annual load factor. This may be decided by the purchaser depending on the
application of transformer. However assuming annual load factor (LF) as 60 percent,
annual loss factor (LS) works out to 0.408.
Capitalised Cost of Transformer = Initial Cost (IC) + Capitalised Cost of annual iron
losses (Wi) + Capitalised cost of annual Load losses (Wc) + Capitalised cost of annual
auxiliary losses (Wp).
320 Manual on Transformers
(1+r )n −1
Capitalised cost of Iron losses per kW (Wi) = 8760 x e x r (1+r )n
(1+r )n −1*LS
Capitalised cost of Load losses per kW (Wc) = 8760 e x x
r (1+r )
n
(1+r )n −1
Capitalised cost of Auxiliary losses per kW (Wp) = 0.4 8760 e x x x
r (1+r ) n
Note:
(i) Actual value can be worked out by the purchaser by considering appropriate values of r, EC, LF and LS.
(ii) For auto transformer, the load losses capitalisation shall consider the losses due to both HV and IV loaded to
their rating with tertiary unloaded unless otherwise required by the purchaser. For other three winding
transformers the loading combinations for capitalisation of losses shall be indicated by purchaser.