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 described, 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 reduce interference between electrical equipment. The voltage and current distortion limits in this standard shall apply at the user point of common coupling (PCC) to overall installation containing harmonic producing loads (nonlinear equipment). Users are directed to other applicable standards such as IEEE Std 1547 or IEEE Std 2800 for current distortion limits of inverter-based resources (IBR) installations. When no other applicable standard exists, users shall continue to use footnote "c" under Table 2 through Table 4 in this standard for IBR connected to transmission systems.