We perform testing by ASTM D924 on electrical insulating liquids used in cables, transformers, oil circuit breakers, and other electrical apparatus. The dissipation factor or power factor is a measure of the dielectric losses in an electrical insulating liquid when used in an alternating electric field and of the energy dissipated as heat. A low dissipation factor or power factor indicates low ac dielectric losses. Changes in the dissipation factor or power factor can be an indication of changes in quality resulting from contamination and deterioration in service or as a result of handling.