When different types of consumers are charged at different uniform per unit rates, it is said to be Flat Rate Tariff. In this type, the consumers are grouped into different classes. Each class is charged at different uniform rate.
For lagging power factor = (IR*cosφ + IXsinφ)/V_r For leading power factor = (IR*cosφ - IXsinφ)/V_r Zero voltage regulation occurs on leading power factor only.