The ideal transformer, depicted in Fig. G.21 a, is a lossless two-port electric circuit element which scales up voltage by a constant [102]. In other words, the voltage at port 2 is always times the voltage at port 1. Since power is voltage times current, the current at port 2 must be times the current at port 1 in order for the transformer to be lossless. The scaling constant is called the turns ratio because transformers are built by coiling wire around two sides of a magnetically permeable torus, and the number of winds around the port 2 side divided by the winding count on the port 1 side gives the voltage stepping constant .
In the case of mechanical circuits, the two-port transformer relations appear as
We now want to see what happens when we convert the transformer describing equations to the wave variable formulation. Let and denote the reference impedances chosen on the port 1 and port 2 sides, respectively, and define velocity as positive into the transformer. Then
Similarly,
We see that choosing
The corresponding wave flow diagram is shown in Fig. G.21 b.
Thus, a transformer with a voltage gain corresponds to simply changing the reference impedance from to , where . Note that the transformer implements a change in reference impedance without scattering, unlike what happens when wave impedance is changed in a waveguide.