The power drawn by computing equipment is expressed in Watts or Volt-Amps (VA). The power in Watts is the real power drawn by the equipment. Volt-Amps are called the "apparent power" and are the product of the voltage applied to the equipment times the current drawn by the equipment. Both Watt and VA ratings have a use and purpose.The Watt rating determines the actual power purchased from the utility company and the heat loading generated by the equipment.
The VA rating is used for sizing wiring and circuit breakers.
The VA and Watt ratings for some types of electrical loads, like incandescent light bulbs, are identical.
However, for computer equipment the Watt and VA ratings can differ significantly, with the VA rating always being equal to or larger than the Watt rating.
The ratio of the Watt to VA rating is called the "Power Factor" and is expressed either as a number (i.e. 0.7) or a percentage (i.e. 70%).