The per-unit system defines quantities as ratios of their actual value to a base or reference value. This makes quantities dimensionless and allows easy comparison between equipment of different ratings. Base values are chosen, typically a machine's rating, to simplify calculations. Common bases are voltage, power, and their related current and impedance values, keeping the relationships between quantities. Per-unit notation expresses values as fractions of the reference value and has advantages like dealing with values near unity rather than a wide range.