  We apply the Poynting theorem to the scattering of monochromatic
electromagnetic planes waves with normal incidence to the interface of two
different media. We write this energy conservation theorem to introduce a
natural definition of the scattering matrix S. For the dielectric-dielectric
interface the balance equation lead us to the energy flux conservation which
express one of the properties of S: it is a unitary matrix. For the
dielectric-conductor interface the scattering matrix is no longer unitary due
to the presence of losses at the conductor. However, the dissipative term
appearing in the Poynting theorem can be interpreted as a single absorbing mode
at the conductor such that a whole S, satisfying flux conservation and
containing this absorbing mode, can be defined. This is a simplest version of a
model introduced in the current literature to describe losses in more complex
systems.
