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can be simplified to:

:

:

This simplified formula, the 20 log rule, is used to calculate a voltage gain in decibels and is equivalent to a power gain if and only if the impedances at input and output are equal.

Current gain

In the same way, when power gain is calculated using current instead of power, making the substitution , the formula is:

:

In many cases, the input and output impedances are

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