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Dear Md.Arif ,
Actually to be more precise, when current passes through conductor causes charges motion both negative and positive and according to if I am correct Maxwell's Equations that generates time varying electromagnetic field (elect and magnet) once you got both taking in consideration they are not scalar quantities, applying in the energy formula ( which I don't remember) that can be used to calculate power with right constants.P=W/T (take in consideration time variation)Sorry for long answer.
