Transformer cores are modeled as resistance due to their real power loss being in phase with the voltage, despite frequency dependence. While harmonics from power electronics complicate modeling, the core losses remain resistive because they are proportional to the square of the frequency and in phase with the voltage. The discussion emphasizes that while eddy currents introduce phase differences, they still result in energy loss, distinguishing them from capacitive or inductive reactance. Additionally, the effective resistance can vary with frequency, particularly in RF circuits, affecting power calculations. Ultimately, losses are modeled with real-valued impedance, confirming that resistive components are essential for accurate transformer modeling in harmonic studies.