The concept of power factor or power factor correction as relationship between the apparent power and active or real power is interesting (reactive power associated with inductor/inductive or capacitor/capacitive components characterized by imaginary numbers in an electrical circuit or distribution system).
The concept of dissipating "imaginary" energy or reactive energy is slightly complex for mechanical engineers.
Are you aware of analogous mechanical, Mechatronic, thermodynamic, heat transfer, fluid flow or thermodynamic principles of the same kind, conceptually or mathematically ?