When dealing with realistic AC circuits, the power is given by $$ P=I\ V\ \cos(\phi), $$ where $\phi$ is the phase difference between the current and the voltage. The unit kVA is a unit of what is called 'apparent power' whereas W is a unit of 'real power'. Apparent power is the maximum possible power attainable when the current and voltage are in phase and real power is the actual amount of work which can be done with a given circuit. share|improve this answer.
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