| Summary: | This research reports on the application of transfer function in performance assessment of power distribution facilities of utility companies: Shell and PHCN. It involves taking input-output data from transformers over a 1-year period and developing transfer functions of the bimonthly transformation processes for the period. The results indicate that the distribution facility of Shell had higher coefficients of performance (COP) than PHCN facilities. The average efficiencies of Shell's distribution facility were well within 90–98 percent recommended by the IEC while that of PHCN's facility were below. Generally, there were correlation between coefficient of performance and efficiency, but in some cases a high efficiency corresponded to low COP, a paradox confirming the superiority of COP as a metric for performance assessment. Keywords: Transfer function, Transformer, Electricity power distribution, Performance indicators, Modelling
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