In physics, the dissipation factor (DF) is a measure of loss-rate of energy of a mode of oscillation (mechanical, electrical, or electromechanical) in a dissipative system. It is the reciprocal of quality factor, which represents the "quality" or durability of oscillation. Electrical potential energy is dissipated in all dielectric materials, usually in the form of heat. In a capacitor made of a dielectric placed between conductors, the typical lumped element model includes a lossless ideal capacitor in series with a resistor termed the equivalent series resistance (ESR) as shown below. The ESR represents losses in the capacitor. In a good capacitor the ESR is very small, and in a poor capacitor the ESR is large. However, ESR is sometimes a minimum value to be required. Note that the ESR is not simply the resistance that would be measured across a capacitor by an ohmmeter. The ESR is a derived quantity with physical origins in both the dielectric's conduction electrons and dipole relaxation phenomena. In dielectric only one of either the conduction electrons or the dipole relaxation typically dominates loss. For the case of the conduction electrons being the dominant loss, then where is the dielectric's bulk conductivity, is the lossless permittivity of the dielectric, and is the angular frequency of the AC current i, is the lossless capacitance. If the capacitor is used in an AC circuit, the dissipation factor due to the non-ideal capacitor is expressed as the ratio of the resistive power loss in the ESR to the reactive power oscillating in the capacitor, or When representing the electrical circuit parameters as vectors in a complex plane, known as phasors, a capacitor's dissipation factor is equal to the tangent of the angle between the capacitor's impedance vector and the negative reactive axis, as shown in the adjacent diagram. This gives rise to the parameter known as the loss tangent tan δ where Alternatively, can be derived from frequency at which loss tangent was determined and capacitance Since the in a good capacitor is usually small, , and is often expressed as a percentage.

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Related concepts (3)
Capacitor
A capacitor is a device that stores electrical energy in an electric field by accumulating electric charges on two closely spaced surfaces that are insulated from each other. It is a passive electronic component with two terminals. The effect of a capacitor is known as capacitance. While some capacitance exists between any two electrical conductors in proximity in a circuit, a capacitor is a component designed to add capacitance to a circuit.
Dielectric loss
In electrical engineering, dielectric loss quantifies a dielectric material's inherent dissipation of electromagnetic energy (e.g. heat). It can be parameterized in terms of either the loss angle δ or the corresponding loss tangent tan(δ). Both refer to the phasor in the complex plane whose real and imaginary parts are the resistive (lossy) component of an electromagnetic field and its reactive (lossless) counterpart.
Permittivity
In electromagnetism, the absolute permittivity, often simply called permittivity and denoted by the Greek letter ε (epsilon), is a measure of the electric polarizability of a dielectric. A material with high permittivity polarizes more in response to an applied electric field than a material with low permittivity, thereby storing more energy in the material. In electrostatics, the permittivity plays an important role in determining the capacitance of a capacitor.
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