This standard establishes goals for the design of electrical systems that include both linear and nonlinear loads. The voltage and current waveforms that may exist throughout the system are summarized and waveform distortion goals for the system designer are established. The interface between sources and loads is described as the point of common coupling; and observance of the design goals will minimize interference between electrical equipment. The limits in this standard represent a shared responsibility for harmonic control between system owners or operators and users. Users produce harmonic currents that flow through the system owner's or operator's system which lead to voltage harmonics in the voltages supplied to other users. The amount of harmonic voltage distortion supplied to other users is a function of the aggregate effects of the harmonic current producing loads of all users and the impedance characteristics of the supply system. Harmonic voltage distortion limits are provided to reduce the potential negative effects on user and system equipment. This standard addresses steady-state limitations.