https://en.wikipedia.org/wiki/Damping_factor
In an audio system, the damping factor gives the ratio of the rated impedance of the loudspeaker to the source impedance. Only the resistive part of the loudspeaker impedance is used. The amplifier output impedance is also assumed to be totally resistive.
For the rest of that link, it is a mistake! This thread is the why. Those who tried it, are the proof.