The ideal attenuator with (power) attenuation is frequency independent and the model is valid for DC and for AC simulation. It is determined by the following Z parameters.
The Z parameter representation is not very practical as new lines in the MNA matrix have to be added. More useful are the Y parameters.
Attenuator with (power) attenuation , reference impedance and temperature :
The scattering parameters and noise wave correlation matrix of an ideal attenuator with (power) attenuation (loss) (or power gain ) in reference to the impedance writes as follows.