Line level - Wikipedia, the free encyclopedia: "The reference voltage for the decibel volt (0 dBV) is 1 VRMS, which is the voltage required to produce 1 milliwatt [mW] of power across a 1 kilohm [kΩ] load.[1] The reference voltage for the decibel unloaded (0 dBu) is the voltage required to produce 1 mW of power across a 600 Ω load (approximately 0.7746 VRMS).[2]"
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