tan $\delta$ (n.)

in thermal analysis
https://doi.org/10.1351/goldbook.12309
The dimensionless ratio of energy lost to energy returned during one cycle of a periodic process.
Example: \(\tan \delta = E^{\prime\prime}/E^{\prime}\) in dynamic mechanical analysis (DMA).
Source:
PAC, 2014, 86, 545. (ICTAC nomenclature of thermal analysis (IUPAC Recommendations 2014)) on page 549 [Terms] [Paper]