In AC electrical systems, electric transformers convert voltage from one value to another. Transformers are comprised of two sets of coils or windings linked by a magnetic field. The coils are primary and secondary and function as conductors. When the primary coil receives AC voltage, this produces a varying magnetic field of voltage surrounding the conductor. The primary coil is responding to the fluctuating current of AC voltage. The magnetic field activates the secondary conductor coil. This results in the transformer changing the voltage and transferring electrical energy, ideally with the least amount of energy loss. The number of windings on each coil is important as this determines the voltage that is conveyed from the primary to the secondary through the magnetic field. The number of windings or turns in the primary coil to the number of turns in the secondary coil determines the magnitude of the voltage. The core is typically iron as this produces the most efficient magnetic coil. Once the voltage conversion is made, the energy is transferred to the load center and the electrical process continues from there.