Convert electrical quantities between actual values and per-unit. Change impedance base between different MVA/kV ratings. Per IEEE Std 399 (Brown Book) §8.
The per-unit (pu) system normalizes electrical quantities to dimensionless fractions of a chosen base. IEEE Std 399-1997 (Brown Book: Recommended Practice for Industrial and Commercial Power Systems Analysis) §8 establishes the standard method used in power system studies.
Worked example (base change): A 30 MVA transformer has 6% impedance on its own base (30 MVA, 13.8 kV). To combine with a 100 MVA system study base at 13.8 kV: Z_pu_new = 0.06 × (100/30) × (13.8/13.8)² = 0.2000 pu. The same transformer on 100 MVA base has 20% impedance — which is what the calculator returns.
The per-unit method eliminates transformer turns ratios from network equations, making multi-voltage system analysis tractable. It also allows direct comparison of impedances across different voltage levels.