The measure of electrical energy absorbed and lost in the insulating material when energy is applied in a circuit. 20-3060 has a dissipation factor of .01. This means that .01% of the energy being stored (capacitance) is lost. Dissipation factor is the ratio of the resistive component of a capacitor to the capacitive reactance of the capacitor. Also referred to as Loss Tangent. ASTM D150-59T.