The line loss is an important indicator of electric power enterprise internal assessment and customer management, which directly affects the economic benefits of the electric power enterprise, while split phase line loss is plan indicator decomposition of line loss.The widely application of the intelligent watt hour meter and electricity information collection system for low voltage provides a good channel to calculate low voltage side split phase line loss.Split phase line loss as one of program line loss indicators is beneficial to pinpoint the nodes with high line loss at the low voltage area, provides the basis for balanced three phase load, so to do targeted loss reduction and energy saving work.