Dielectric loss tangent
= Dielectric loss tangent
{title2=$\tan\delta=\omega CR_s$}
For a <capacitor> represented by ideal <capacitance> $C$ and series <electrical resistance> $R_s$, the <complex impedance> is $R_s-i/(\omega C)$. The ratio of its dissipative part to the magnitude of its reactive part is $\tan\delta=\omega CR_s$. This dimensionless ratio characterizes loss at a specified <frequency>; equivalent parallel parameters generally differ from the series parameters.