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The loss effect in smart materials, the active part of a transducer, is of significant importance to acoustic transducer designers, as it directly affects the important characteristics of the transducer, such as the impedance spectra, frequency response, and the amount of heat generated. It is therefore beneficial to be able to incorporate energy losses in the design phase. For high-power low-frequency transducers requiring more smart materials, losses become even more appreciable. In this paper, similar to piezoelectric materials, three