In order to optimize the irrigation system performance, it is essential to get information about water balance components in the farm. So, the objective of this study was evaluating the performance of the WFD device in determining water penetrated fate in the soil at each irrigation occurrence as one of the important components in evaluating the irrigation water efficiency. By having the water amount infiltrated in the root zone and the deep percolation amount collected and determined by WFD device, contribution of surface losses related to every irrigation occurrence can be determined by the employing water balance equation. This research was carried out in the form of completely randomized design blocks in three replications and under the treatments of 60, 80, 100 and 120% of the irrigation requirement supply of a potato plant in the research farm of Shahr-e Kord University in 2014. To gather the growing season data, before the planting operation, various WFD devices were installed at different depths and locations along furrow. In addition to WFD data, input discharge (using counter), output discharge (measured by flume type 1) and values of soil moisture (theta-probe device) were collected during the harvesting season. The results showed that the mean Nash–Satcliffe coefficient of comparison between the  values of calculated and measured surface losses corresponding to it, and also comparison of  the values of the calculated and measured residual moisture before each irrigation occurrence were obtained to be 0.87 and 0.98, respectively. Quantity of this indicator in the two conducted comparisons represented the correct and exact performance of the WFD device in the farm operation evaluation. During the farm evaluation process under the experimental furrow, distribution uniformity averages in the experimental treatments were acquired to be 75.56, 83.78, 88.06, and 90.34%, respectively. Likewise, water amount average percolation of root zone (depth losses) in experimental treatments at each irrigation occurrence was measured to be 0.02, 0.07, 0.27 and 0.47m³ for each furrow.