Abstract
In 1927, the most recognized power theory in the frequency domain was proposed by Budeanu. The second power theory in the frequency domain, which is currently catching a lot of supporters, is the approach proposed by Czarnecki. Both theories have common features in the form of the description of active power and are completely different in terms of the description and interpretation of reactive power. This article presents the possibility of using mutual elements of both approaches: thus, it is possible to interpret the physical meaning of the reactive power (reactive current) proposed by Budeanu and the power before the deformation obtained from the mathematical description.