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The decibel (symbol: dB) is a unit of measurement used to express the ratio of one value of a physical property to another on a logarithmic scale. It can be used to express a change in value (e.g., +1 dB or −1 dB) or an absolute value. In the latter case, it expresses the ratio of a value to a reference value; when used in this way, the decibel symbol should be appended with a suffix that indicates the reference value or some other property. For example, if the reference value is 1 volt, then the suffix is "V" (e.g., "20 dBV"), and if the reference value is one milliwatt, then the suffix is "m" (e.g., "20 dBm").
There are two different scales used when expressing a ratio in decibels depending on the nature of the quantities: field, power, and root-power. When expressing power quantities, the number of decibels is ten times the logarithm to base 10 of the ratio of two power quantities. That is, a change in power by a factor of 10 corresponds to a 10 dB change in level. When expressing field quantities, a change in amplitude by a factor of 10 corresponds to a 20 dB change in level. The extra factor of two is due to the logarithm of the quadratic relationship between power and amplitude. The decibel scales differ so that direct comparisons can be made between related power and field quantities when they are expressed in decibels.
The definition of the decibel is based on the measurement of power in telephony of the early 20th century in the Bell System in the United States. One decibel is one tenth (deci-) of one bel, named in honor of Alexander Graham Bell; however, the bel is seldom used. Today, the decibel is used for a wide variety of measurements in science and engineering, most prominently in acoustics, electronics, and control theory. In electronics, the gains of amplifiers, attenuation of signals, and signal-to-noise ratios are often expressed in decibels.
In the International System of Quantities, the decibel is defined as a unit of measurement for quantities of type level or level difference, which are defined as the logarithm of the ratio of power- or field-type quantities.

Source: Wikipedia