Mathematical modeling of a power transmission line (PTL) is an important issue for a wide range of tasks in the electric power industry. Mathematical modeling is necessary when studying the transient processes in electric power systems. Analytical expressions that allow modeling power transmission lines in a wide frequency range, including low frequencies and direct current, make it possible to study the operation of relay protection and automation devices in various modes and improve the accuracy of devices of fault location. It is important not only to obtain analytical expressions to determine the frequency dependences of the resistance, but also to verify these expressions in comparison with more accurate methods based on the finite elements method (FEM). The study has been carried out using a mathematical tools based on cylindrical Bessel functions. To develop formulas, it is necessary to determine the constants of integration based on boundary conditions. To verify the obtained expressions, modeling has been performed in the COMSOL Multiphysics software package, which is based on the FEM. The article presents a study of the internal resistance of the wires of power transmission line using the example of AC 185/24 wire. An analytical expression has been obtained to determine the internal complex resistance of a bimetallic wire. The reliability of the obtained expressions is confirmed by the convergence of the simulation results in comparison with the results of simulation modeling in Comsol software and mathematical modeling using known analytical expressions. The proposed approach to determine the internal resistance of a wire makes it possible to get more accurate analytic definition of characteristics of an overhead power transmission line. And thus, to design more qualitative models to analyze transient processes in power transmission lines and investigate the operation of relay protection devices. The wire models developed in Comsol software can be considered as more accurate in a wide range of frequencies.