This document summarizes a summer training report analyzing aggregate technical and commercial (AT&C) losses in the Dakpathar Distribution Division (DDD) of Uttrakhand Jal Vidyut Nigam Limited (UJVNL). The report determines DDD's current AT&C loss is 50.83%, which is very high compared to the national average of 24.15%. Several factors contribute to the high loss, including inadequate infrastructure, lack of meters, illegal connections, and billing/collection inefficiencies. The report provides recommendations to reduce losses such as improving employee tracking, replacing lines to prevent theft, installing meters, collecting fees for excess usage, and improving billing practices. Implementing these recommendations could reduce D