Reactive power is dissipate across the resistive load/ circuit resistance in the form of heat..

Reactive power is lost as eddy current effect in step down transformer and also in filtering process the ripple part is bypassed.

Do check whether there is a phase shift b/w current and voltage to confirm a power factor less than 1, then only u can say that there is a reactive power, if else it may be simple transformer losses or other inefficiencies.

thanks Mr.Gericota..that application note clarified me.