AbstractA generally applicable method to analyze the relations connecting currents, voltages, instantaneous‐, active‐, non‐active‐ and apparent power quantities is described. By introducing a special m‐conductor equivalent scheme a unified treatment of non‐sinusoidal, unbalanced polyphase systems is possible and a simple definition of unsymmetrical loads can be derived. It is explained why it is necessary to distinguish between the decomposition of quantities into components or into portions. The method includes other ones well known and approved in the past as more special cases.