Two time-derivative Lorentz material (2TDLM) formulation of a Maxwellian absorbing layer matched to a lossy medium

A two time-derivative Lorentz material (2TDLM) Is introduced to define pola rization and magnetization fields that lead to an absorbing layer that can be matched to a lossy dielectric medium, The 2TDLM is a generalization of t he successful uniaxial polarization and magnetization time-derivative Loren tz material (TDLM) which has been introduced as an absorbing boundary condi tion for simulation regions dealing with lossless materials. Expressions ar e derived to describe the propagation of an arbitrary plane wave in this 2T DLM Maxwellian absorbing material. They are used to study the scattering fr om a semi-infinite 2TDLM half-space of an arbitrary plane wave incident upo n it from a lossy isotropic dielectric medium, Matching conditions are deri ved which produce reflectionless transmission through such an interface for any angle of incidence and frequency. Numerical tests are given which demo nstrate the effectiveness of the resulting 2TDLM absorbing layer.