This part of IEC 60071 constitutes application guidelines and deals with the selection of insulation levels of equipment or installations for three-phase a.c. systems. Its aim is to give guidance for the determination of the rated withstand voltages for ranges I and II of IEC 60071- 1 and to justify the association of these rated values with the standardized highest voltages for equipment. This association is for insulation co-ordination purposes only. The requirements for human safety are not covered by this document. This document covers three-phase a.c. systems with nominal voltages above 1 kV. The values derived or proposed herein are generally applicable only to such systems. However, the concepts presented are also valid for two-phase or single-phase systems. This document covers phase-to-earth, phase-to-phase and longitudinal insulation. This document is not intended to deal with routine tests. These are to be specified by the relevant product committees. The content of this document strictly follows the flow chart of the insulation co-ordination process presented in Figure 1 of IEC 60071-1:2019. Clauses 5 to 8 correspond to the squares in this flow chart and give detailed information on the concepts governing the insulation coordination process which leads to the establishment of the required withstand levels. This document emphasizes the necessity of considering, at the very beginning, all origins, all classes and all types of voltage stresses in service irrespective of the range of highest voltage for equipment. Only at the end of the process, when the selection of the standard withstand voltages takes place, does the principle of covering a particular service voltage stress by a standard withstand voltage apply. Also, at this final step, this document refers to the correlation made in IEC 60071-1 between the standard insulation levels and the highest voltage for equipment. The annexes contain examples and detailed information which explain or support the concepts described in the main text, and the basic analytical techniques used.