To build a K Factor Rated Transformers MGM uses a high grade, non-aging, grain-oriented silicon steel with high magnetic permeability provides reduced core induction levels, preventing saturation as a result of the higher frequency harmonics and resultant peak voltages. In a core approaching saturation, the current in the coil will increase as voltage drops because the core cannot absorb the additional magnetic flux. This core also provides reduced eddy currents or induced currents in the steel caused by the high ratios of peak-to-RMS currents and voltages found in harmonic loads. Additionally, the neutral bus is sized and configured to accommodate at least 200% of the rated current to compensate for the increased neutral currents found in non-linear loads thus reducing heat.