The analysis of lossless lines provides an accurate approximation for real transmission lines that simplifies the mathematics considered in modeling transmission lines. A lossless line is defined as a transmission line that has no line resistance and no dielectric loss. This would imply that the conductors act like perfect conductors and the dielectric acts like a perfect dielectric. For a lossless line, R and G are both zero, so the equation for characteristic impedance derived above reduces to: Z 0 = L C .