We show how to extend the enhanced Gaussian noise (EGN) model to account for polarization-dependent loss (PDL) of optical devices placed along a fiber-optic link. We provide a comprehensive theory highlighting the relationships between the time, frequency, and polarization domains in the presence of fiber nonlinear Kerr effect and amplified spontaneous emission. We double-check the new model with split-step Fourier method (SSFM) simulations showing very good accuracy. The model can be efficiently exploited to estimate low values of outage probabilities induced by PDL with computational times orders of magnitude faster than the SSFM, thus opening new opportunities in the design of optical communication links.
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