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Defined byquantitykind:
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http://qudt.org/vocab/quantitykind/LossFactorNamespace
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Loss Factor
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Applicable units are those of quantitykind:LossFactor
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$\textit{Loss Factor}$ is the inverse of $\textit{Quality Factor}$ and is the ratio of the $\textit{resistance}$ and modulus of $\textit{reactance}$.
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http://www.iso.org/iso/home/store/catalogue_tc/catalogue_detail.htm?csnumber=31891
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$d = \frac{1}{Q}$, where $Q$ is quality factor.
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Loss Factor is the inverse of Quality Factor and is the ratio of the resistance and modulus of reactance.
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d