On Fresnel coefficients for transmission into a lossy medium

The Fresnel Coefficients are considered for transmission into a lossy medium. It is shown that the complex angle that occurs in the standard derivation is due to an error in enforcing the boundary condition. The standard and a corrected result for the Fresnel Equations are compared, and differ in one term. These two terms appear to represent the same physical quantity, and thus appear to be equal. A careful comparison shows otherwise.