To calculate X/R, you must know what X and R are, then simply divide. The transformer test report should provide this information, and if not, there are ANSII standard values that can be used as estimates.
The X value, or the % impedance are usually given explicitly in the test report (sometimes both, but not always). The R value may be given as load loss at the base MVA rating. To find % R, take the load loss (in watts or kilowatts), and divide by the base MVA.
The % impedance is = %R + j%X, so you may need to do some (vector) math to get %X if not explicitly given.
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The x resistance of a transformer is calculated by measuring the current flow on either side of the transformer. The difference between the two sides will determine the amount of resistance inside.
in transformer
x/r ratio is reactance/resistance where reactance is impedance * frequency (60 hz)
p=r*i
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