Section 2(1)(dd) in Kerala Electricity Supply Code, 2005
(dd)'Power Factor' means the average power factor for a billing period and shall be the ratio of the total kilowatt hours to the total kilovolt ampere hours supplied during that period, ratio being rounded off to two decimal figures. In case KVAH reading is not available, then power factor shall be calculated on the basis of KVARH reading, if the meter is capable of recording KVARH;