Ibro-acoustic analysis in medium and high frequency range is always very delicate, and there are few methods that work efficiently in a broad frequency band of analysis. It is even more delicate if dissipative couplings appear between the different elements in the structure under analysis. Some recent works have proposed some extensions of the SEA (Statistical Energy Analysis) method, which is a method designed for vibration analysis in high frequency domain. These extensions make it possible to make use of SEA in the medium frequency domain. However, it seems that none of these extensions or alternatives of SEA allow the existence of non-conservative couplings. If such a restriction can be lifted, the applications of SEA method can be muc...