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A single-phase load is supplied by a single –phase voltage source. If the current flowing from the Load to the source is 
and if the voltage at the load terminals is 
, then the
Load absorbs real power and delivers reactive power.
Load absorbs real power and absorbs reactive power.
Load delivers real power and delivers reactive power.
Load delivers real power and absorbs reactive power.
The configuration of the given system is shown below,
Since, the current is coming out of the positive terminal of load the load is said to be delivering power.
Complex power delivered by the load is = 
Both P & Q are negative means load absorbs active power as well as reactive power from the source.