where ε' is the real part of
εr, and all losses (dielectric and conduction losses) are given by
ε''. The dielectric loss model can also single out the losses from finite conductivity (so that
ε'' only represents dielectric losses) resulting in:
where tanδ is called the loss tangent.
where μ' is the real part of
μr, and all magnetic losses are given by the imaginary part
μ''.