1. Units Assessed = L × F × D × H
   Where
   L = is the connected load in kW and in KVA (where KVAh rate is applicable.)
   H = is the average number of hours per day the supply is made available in the feeder, feeding the consumer for the corresponding month.
   D = 90 days in case of domestic or agriculture consumers and 180 days for all other consumers unless the onus is rebutted by the consumer/person,
   F = for different types of supp!y as given bellow:
         a) For L & F and domestic power consumers F = 0.30
   b) For Commercial L & F and power consumers F = 0.50
   c)For small and Medium power consumers F = 0.50
   d) For large and heavy power consumer F = 0.75
   e) Categories not covered above F= 0.50
   
   
2. The consumption so assessed shall be charged at one and half times the rate per unit of the tariff applicable to the consumer category after adjusting the amount paid by the consumer/person for the energy consumption assessed for the assessment period if any. The amount billed at this rate one and half times rate) shall not be taken into consideration for the purpose of computing consumer's liability to pay monthly/annually minimum charges, wherever applicable.
   
   
3. In cases where fix monthly tariff exists, monthly assessment shall be made at 1½ times the monthly rate.

B. For cases where usage of electricity is for other purpose than authorised.

1. If it is found at any time that the energy supplied is used for purpose on which higher tariff is applicable, the total energy consumed in the 3 (three) months in case of domestic or agriculture consumer and 6 (six) months for all other categories, from the date of detection shall be charged at one and half times the rate applicable for the category for which load was found to have been used.
   
   
2. The calculations above are subject to the condition that metering of energy is healthy, else, the energy will be calculated on the basis of LFDH formula as per details in A-1 above.
   
   
3. This shall not relieve the consumer from any penalty imposed by law or under any other provisions of the Code.
   
   Reference 8.2(v)

C. Assessment of Energy in cases of theft /Pilferage.

1. Assessment of energy in the cases of theft/pilferage shall be done based on the formula
   L × F × D × H indicated in paragraph A-1, as in unauthorized use. The 'L' 'F' and 'D' shall remain same.
   
   
2. Only for direct theft, 'F' shall be 1.00.
   
   
3. The hours of supply per day shall be average supply hours made available at the feeder, for the corresponding month.
   
   
4. The consumption so assessed, shall be charged at 3 times the normal tariff applicable, after adjusting the payments made for any energy consumption for the assessment period if any.
   
   (Reference Annex – 6.3 of Electricity Supply Code 2005)