Electrical devices shown below are system components where losses usually occur. Any electrical components that has a resistance dissipates energy turning it to heat or of other form which are also considered to be losses of the system as explained in the previous discussions. Voltage Regulators (image courtesy of indiamart.com ) Distribution Transformers (image courtesy of tradevv.com ) Substation Transformers (image courtesy of osha.gov ) Primary Lines ( hopshop.net ) Transmission Lines (image courtesy of theresilientearth.com ) Secondary Lines (image courtesy of oklahomaselltoday.com ) Regulators, Distribution Transformers, Substation Transformers, Transmission Lines, Primary Lines, and Secondary Lines are the common electrical devices that produce losses in the system.