Let the alternating potential is V then at the same instant of time I is the current. Where ϕ is the phase between e.m.f. and current.
Let
Voltage V=V0sinωt .....(i)
and Current I=I0sin(ωt−ϕ) ......(ii)
Then instantaneous power is P=V×I
Then from equation (i) and (ii) P=V0sinωt×I0sin(ωt−ϕ)
=V0I0sinωt⋅sin(ωt−ϕ)
=V0I0sinωt(sinωtcosϕ−cosωtsinϕ)
[∵sin(A−B)=sinAcosB−cosAsinB]
=V0I0(sin2ωtcosϕ−sinωtcosωtsinϕ)
=V0I0(sin2ωtcosϕ−12sin2ωtsinϕ)
In one complete cycle sin2ωt=12 and sin2ωt=0
∴ Average Power is Pav=12V0I0cosθ
Or Pav=V0√2×I0√2×cosϕ
Or Pav=Vrms×Irms×cosϕ