The document discusses harmonics in electrical systems. It defines harmonics as integer multiples of the fundamental supply frequency that distort the waveform. Non-linear loads like adjustable speed drives generate current harmonics. This can cause problems like overheating of transformers, voltage distortion, and equipment malfunction. The IEEE 519 standard sets limits on harmonic voltage and current distortion to help mitigate these issues. Proper harmonic analysis and mitigation methods are important when non-linear loads are present on a system.