This is only true for sinusoidal waveforms. As soon as you introduce non-sinusoidal waveforms, such as by using a diode, then different calculations must be used.

http://en.wikipedia.org/wiki/Power_factor

On 5/27/2013 7:49 AM, David Roberson wrote:
All of the power being delivered into the resistor from the wall socket can be determined by taking the AC voltage which is a sine wave and multiplying it by the fundamental frequency of the AC current(also a sine wave). This must be adjusted by multiplication by the cosine of the phase angle between the supply voltage and fundamental current.

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