Keep the source diagram's topology: the arm from the left supply node to contains and in series; the arm from to the right supply node is ; the arm from the left node to is ; and the arm from to the right node contains and in parallel. Their complex impedances areFor this capacitor bridge with series loss and a parallel standard arm, the detector carries no electric current at balance. Taking the right supply node as zero electric potential and the left one as the source voltage , the two voltage dividers give and . Equality of these complex voltages means equality at every time, rather than merely equality of their magnitudes. Cross multiplication yields . ThusEquating real and imaginary parts givesThe two adjustable standards determine the two components of the unknown complex impedance. Treating the lower-right arm as a series combination would give a different and incorrect balance equation for the source circuit. The result also gives the dimensionless dielectric loss tangent for the series-loss model.
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