Wats the actual reason?
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The transformer's insulation must be designed corresponding to the terminal voltage. The copper cross section in the windings corresponds to the amperage. These two parameters basically determine the size and the capability of the transformer, which is therefore best expressed by the rating in volts x amps or VA.
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What I gave you is really the whole story, so I can't easily see what elaboration you need if you don't tell me in detail!
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What I gave you is really the whole story, so I can't easily see what elaboration you need if you don't tell me in detail! The insulation thickness and the copper cross section determine conductor size and that, multiplied by conductor numbers, determines the size of the unit
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Because of potential power factor corrections due to amp/voltage phase variances. the VA rating wil stay the same, but the actual wattage may be reduced due to the power factor.