Wrap a wire around a nail, and connect it to a battery, and you get an electromagnet. This device can do some practical work, such as picking up paper clips. But consider what is going on after you connect the battery, but before you try to pick up a paper clip. There is current flowing through the coil, and there is energy being expended, but no ?practical work? is being done. There will be a certain minimum amount of energy that must be expended, just to establish and maintain the magnetic field within the coil.
What will then happen, when you bring this electromagnet close to a paper clip? Well, in order to do the work of moving the paper clip, against the force of gravity, from the table to the electromagnet hovering above the table, some additional current will have to flow within the coil. OK, so for this example, the additional amount of current will be small, perhaps too small to even measure, but it will not be zero additional current. That extra current is what is allowing this ?machine? to do its ?practical work.?
So now we have two types of energy being expended. One type is doing practical work. The other type is not doing practical work, but if it were not being used at all, then there would be no magnetic forces available to attract the paper clip. So this type of energy is necessary, even if it is not doing work.
A motor is essentially a coil of wire wrapped around a chunk of metal. When you push current through the coils, it creates a magnetic field. It is that magnetic field that forces the rotor of the motor to rotate. But here again, there are two types of energy being used. One type is doing the practical work of spinning the motor, so that it can turn the fan or pump or whatever else is connected to the motor?s shaft. The other type is merely creating the magnetic field, and is not doing any work by itself, but without the expenditure of this type of energy there would be no magnetic field to cause to rotor to rotate.
So essentially what are VARS? They represent the exchange of energy between the magnetic field of the power source (e.g., generator or transformer) and the magnetic field of the motor.