This paper proposes a PCB plane model for generic circuit simulators (SPICE). The proposed model reflects two frequency-dependent losses, namely, skin and dielectric losses. Once power/ground plane pair is divided into arrays of unit-cells, each unit-cell is modeled using a transmission line and the loss model. The loss model is composed of a resistor for DC loss, series RL ladder circuit for skin loss and series RC ladder circuit for dielectric loss. To verify the validity of the proposed model, it is compared with SPICE ac analysis using frequency-dependent resistors. Also, we show that the estimation results using the proposed model have a good correlation with that of VNA measurement for the typical PCB stack-up structure of general desktop PCs. With the proposed model, not only ac analysis but also transient analysis can be easily done for circuits including various non-linear/linear devices since the model consists of passive elements only.