main difference between three phase and single phase energy meter .The CT ratio and PT are connected in 3 phase system for measuring the current and voltage simultaniousely.whereas in single phase no need to connect such things.KVRAH is the reactive power taken by transformer and kiosk unit for itself.for the modifying of this power factor we are connected the capacitor bank to this equipments so it may inductive power or capacitive power so it should be the express in capacitive and inductive respectively.