In article Wl3nb.194451$9l5.193936@pd7tw2no, Tony Hwang wrote:
Tom Horne wrote:
As long as the lamps are incandescent the wattage of the
lamps can be used as the VA of the lamps.

VA is not equal to Watts. Reason? Power factor, Cosine Phi.
As far as math is concerned.

As far as a purely resistive load such as an incandescent lamp is concerned,
they are indeed equal.

--
Regards,
Doug Miller (alphageek-at-milmac-dot-com)