by the maximum permissible current, and the watt rating by the power-handling capacity of the device. When a UPS powers equipment which presents a reactive load with a low power factor, neither limit may safely be exceeded. For example, a (large) UPS system rated to deliver 400,000 volt-amperes (400 kVA) at 220 volts can deliver a current of 1818 amperes (these are RMS values).

VA ratings are also often used for transformers; maximum output current is then VA rating divided by nominal output