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IEC TR 61000-4-40:2020 which is a Technical Report, deals with the assessment of electrical power quantities (RMS voltage, RMS current and active power). It explains and compares two digital algorithms suitable for power quantity measurements in fluctuating or non-periodic loads. The examples are from 50 Hz or 60 Hz power systems. This document does not attempt to cover all possible digital implementations of the algorithms used for power quantity assessment in fluctuating loads, for example in the context of the EMC assessment described in several IEC documents. Rather, it compares averaging with one of the filtering algorithms. This document aims to highlight some examples of applications that illustrate how the presented algorithms work. Further, guidance is given for quantifying the accuracy of each approach.