Power Factor.

 1).  The Cosine of angle between Current and Voltage is called Power Factor.
P = VI Cosθ OR
Cosθ = P / V I OR
Cosθ = kW / kVA
Cosθ = True Power/ Apparent Power
 
2). The ratio between resistance and Impedance is Called Power Factor.
Cosθ = R/Z
 
3). The ratio between Actual Power and Apparent Power is called power factor.
Cosθ = kW / kVA

   Beer Analogy of Active or True power, Reactive power, Apparent Power and Power factor.