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