dissipation factor

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is in an electrical system with an applied alternating voltage, it is expressed as the tangent of the loss angle (d) or the cotangent of the phase angle (q); a measure of the degree of electrical loss due to the imperfect nature of an insulating liquid surrounding the electrical system, as determined by test method ASTM-D-924. Dissipation factor is related to power factor.

Also see electrical insulating oil.