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This paper presents an analysis of inefficient power flows caused by power converters. Based on the power theory of the IEEE standard 1459 (2010) and starting from the power caused by harmonic currents (DeI), the power DeI_low and DeI_high are proposed for quantifying the inefficient power flows caused by power converters. The power DeI_low is because the existence of low-frequency harmonic currents, while the power DeI_high depends on the number of pulses used in the modulation. An exchange power analysis between the converter, the load, and the semiconductors is presented. There are also included simulation results for a single-phase converter controlled by a Sinusoidal Pulse Width Modulation (SPWM) taking into account the voltage drop in the semiconductors of power switches and changing the number of pulses in the modulation. [ABSTRACT FROM AUTHOR]