The proper description of circuits supplied from an asymmetrical and sinusoidal voltage source, in which line parameters are included, requires an adequate mathematical concept or theory. The authors of the publication present the mathematical concept of the currents’ asymmetrical components for three-phase four-wire systems, taking into account the impedance of the neutral conductor and the impedance of power transmission lines. In the new approach, four orthogonal current components were proposed in charge of its flow between the source and the load. The introduced distribution shows, regardless of the type of the voltage asymmetry (amplitude or phase), it is possible to set down the symmetrical active current and other components, i.e. reactive current, negative current and zero current, which will allow determining the reference current of the active filter.