ABCD parameters relate the input and output voltages and currents of a transmission line. They allow the input voltage and current to be expressed in terms of the output voltage and current. To analyze the ABCD parameters, the receiving port is assumed to be either open circuit, where the receiving current is 0, or short circuit, where the receiving voltage is 0. This leads to equations relating the input and output voltages and currents. The parameters A, B, C, and D then represent the voltage ratio, short circuit resistance, open circuit conductance, and current ratio respectively.