There are many types of control method for shunt active power filter (SAPF) investigated up until now. The authors describe complex methods of determining active filter reference currents or powers. This paper is dedicated to a simple, but universally used control algorithm based on the load equivalent conductance approach. This method allows for non-active current compensation, energy buffering, and energy redistribution among loads under compensation. It is also useful for voltage-source as current source inverter based active filters, and for DC system as well as for AC single or three-phase filters.