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This is the most common search intent. ASHRAE standards are copyrighted documents. While you can find "free" copies on unofficial repositories, these are often outdated, watermarked, or incomplete. Using an unofficial ASHRAE 90.4 pdf may lead you to use a superseded version, resulting in failed code inspections.
Standard 90.4 moves away from Power Usage Effectiveness (PUE) as a design metric, instead utilizing two primary components to determine compliance: Impact of ASHRAE guidelines for Data Centers? - AKCP ashrae 90.4 pdf
The ELC covers losses from power distribution, including uninterruptible power supplies (UPS), transformers, switchgear, and power distribution units (PDUs). Unlike the MLC, the ELC is generally not climate-dependent but relies on the efficiency of installed equipment. The standard provides maximum loss percentages for various system configurations. This is the most common search intent