Then perhaps you could clarify precisely what you consider to be the difference between delivered and received?
When our stores receives goods in, they are usually accompanied by a delivery note. The point to which to goods are delivered is the point at which they are received.
Then consider what would happen if the delivery route went through an area controlled by the mob where everybody wants their "cut". The power system takes a "cut" out of the vars that were delivered and what is sent on one end is not the same as what is received on the other. In other words, the instantaneous vars on the sending end of a circuit (delivered) is different from the instantaneous vars on the receiving end of a circuit (received).
The instantaneous power on either end is given by the voltage and current at the ends and is p = v*i = Vm*Im*cos(ωt)*cos(ωt−θ). Thus, the instantaneous real power is 0.5*Vm*Im*cos(θ)*(1+cos(2ωt)) and the instantaneous reactive power is 0.5*Vm*Im*sin(θ)*sin(2ωt). We can see by these expressions that the real power is centered around some average value (a consumption loss) and the reactive power is centered around zero (not a consumption loss like in the real power case).
For a power system, we define the reactive power in terms of the bus voltage. Using a Pi bus model with a series resistance and inductance connecting two voltages with parallel capacitances, we can use the sending and receiving end voltage phasors and current phasors to find our sending end (delivered) and receiving end (received) reactive powers.
We use the voltage times the complex conjugate of current to get the following (neglecting the resistance for this calculation because of the relatively small impact) in terms of the sending end (delivered) voltage and the receiving end voltage (using phasors Vs and Vr):
Sending End (Delivered) Reactive Power = (Vs^2-Vs*Vr*cos(θ))/X_ind - (Vs^2)/X_cap
Receiving End Reactive Power = (-Vr^2+Vs*Vr*cos(θ))/X_ind + (Vr^2)/X_cap
Using these two equations in a power system we find the reactive power loss is the difference in the delivered (sent) vs received reactive power.
This is not the same as the energy loss caused by the transmission and storage of the reactive power. As I said, call that whatever makes you happy.