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This paper provides a unified method to model three-phase transformers for distribution system load flow calculations, especially when the matrix singularity caused by the transformer configuration arises. This paper shows that the singularity appears only in certain transformer admittance submatrices and only in certain transformer configurations. The unified method presented in this paper can solve the voltage/current equations in the forward/backward sweep algorithm for various types of transformer configurations, whether or not the corresponding admittance submatrices are singular. Comprehensive comparisons have been made between the proposed approach and other methods. Test results demonstrate the validity and effectiveness of the proposed method.