Correct calculations of losses are important for several reasons. There are two basic methods that can be used to calculate technical energy losses, a method based on subtraction of metered energy purchased and metered energy sold to customers and a method based on modeling losses in individual components of the system. For considering the technical loss in distribution system included: transmission line losses, power transformer losses, distribution line losses and low-voltage transformer losses. This work presents an evaluation of the power losses in Kirkuk electric distribution system area and submit proposals and appropriate solutions and suggestions to reduce the losses . A program under Visual Basic was designed to calculate and evaluate electrical energy losses in electrical power systems.