Transformer manufacturers cannot predict the type of load that will be attached to the transformer while designing the transformer. The load might be resistive (R), inductive (L), capacitive (C), or mixed (R, L, and C). It means that depending on R, L, and C, different linked loads would have varied power factors at the secondary (load) side. In this method, they choose VA for the transformer rather than KW.
Additionally, there are primarily two types of losses in transformers.
The amount of current flowing through a transformer's winding determines copper losses (I2R).
Voltage affects the loss of iron, core material, or insulation. Total losses depend on voltage (V) and current (I), which are stated in volt-ampere (VA), and not in W or KW.
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