Are you talking about secondary impedance calculations like for distance relays like: Z2= Z1 * CTR/PTR?
I never knew how this formula was derived, but I made sense looking at it like so:
CTR=I1/I2 (primary divided by secondary)
PTR=V1/V2 (primary divided by secondary)
V1/I1 = Z1 (primary values)
V2/I2= Z2 (secondary values)
Z1 * I1/V1 = 1
Z2 * I2/V2 = 1
Z1 * I1/V1 = Z2 * I2/V2
Z2 = Z1 * (I1/V1) / (I2/V2)
Z2 = Z1 * (I1/I2) * (V2/V1)
Z2= Z1 * (I1/I2) / (V1/V2)
Z2 = Z1 * CTR/PTR
since the values of impedance (like transmission lines) are usually calculated in primary values from tables and configuration, using the CTR and PTR values you can get it in secondary impedances to set the microprocessor relays.