Losses of energy (in the storage, distribution system, transformation) are an important indicator of the efficiency of the distribution/storage/transformation system and allow for a mass balance of the flows. The question is should the physical supply and use table record explicitly these flows and how to record them. In the case of water, the supplementary physical supply and use tables explicitly identify the losses in distribution which are allocated to the supplier. The same should be done for energy. Different types of losses, including flaring should be analyzed in order to develop a proper recording for these flows in the supply and use tables.