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Tan of Dielectric Loss Angle

n In a ideal condenser of geometric capacitance Co, in which the polarization is instantaneous, the charging current EωεCo is 90o out of phase with the alternating potential. In a condenser in which absorptive polarization occurs, the current also has component Eωε′′ Co in phase with the potential and determined by Ohm's law. This ohmic or loss current, which measures the absorption, is due to the dissipation of part of the energy of the field as heat. In vector notation, the total current is the sum of the charging current and the loss current.