“…The approach taken by Canning (), as reformulated by Besieris (), is now generalized to the case when both media are lossy, a situation that occurs in layered complex materials. Each temporally dispersive material is assumed to be homogeneous, isotropic, and locally linear, as described by the frequency domain constitutive (material) relations , and with complex‐valued dielectric permittivity , magnetic permeability , and electric conductivity .…”