A generally applicable method to analyse the relations connecting curr
ents, voltages, instantaneous-, active-, nonactive- and apparent power
quantities is described. By introducing a special m-conductor equival
ent scheme an unified treatment of nonsinusoidal, unbalanced polyphase
systems is possible and a simple definition of unsymmetrical loads ca
n be derived. It is explained why it is necessary to distinguish betwe
en the decomposition of quantities into components or into portions. T
he method includes other ones well known and approved in the past as m
ore special cases.