Tan-delta test is intended for determining the degree of degeneration of high voltage insulation. That insulation is part of the capacitance between the line, or windings, and earth, or between two windings. The loss factor of such capacitor gives a very reliable information about the degeneration of insulation, so that high loss factors correspond to high degeneration. That meassurement must be performed at the working voltage, and there is a well known an documented procedure based upon the so called "Schering Bridge".