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The definition of reactive power for non-sinusoidal conditions is a controversial issue. The mathematical treatment of nonlinear loads in power systems is also unsettled. This paper starts with the decomposing of apparent power in.the cases of linear and nonlinear loads. When harmon- ics are present, apparent power is composed of active power, reactive power, and dis- turbed reactive power. Linear element can be defined as the element without disturbed reactive power. This definition is based on a practical engineering concept which can separate the contribu- tion from the apparent power into utility-duty part and custom-duty part. The field investigation of home-used facilities was conducted. Also the data acquisition in the 0.4 kV distribution systems was completed. Moreover, the loss increase due to the nonlinear loads was estimated. Nonlinear loads can be a dominant effect with respect to reactive power and power factor. Field data from a number of nonlinear load types indicate that the disturbed reactive power can cause significant losses in utility supply systems.