Spin transport at metallic interfaces is an essential ingredient of various spintronic device concepts, such as giant magnetoresistance, spin-transfer torque, and spin pumping. Spin-orbit coupling plays an important role in many such devices. In particular, spin current is partially absorbed at the interface due to spin-orbit coupling. We develop a general magnetoelectronic circuit theory and generalize the concept of the spin mixing conductance, accounting for various mechanisms responsible for spin-flip scattering. For the special case when exchange interactions dominate, we give a simple expression for the spin mixing conductance in terms of the contributions responsible for spin relaxation (i.e., spin memory loss), spin torque, and spin precession. The spin-memory loss parameter $��$ is related to spin-flip transmission and reflection probabilities. There is no straightforward relation between spin torque and spin memory loss. We calculate the spin-flip scattering rates for N|N, F|N, F|F interfaces using the Landauer-B��ttiker method within the linear muffin-tin orbital method and determine the values of $��$ using circuit theory.

12 pages, 4 figures