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This paper presents the development of an analytical formulation for estimating the potential on the soil surface, caused by electric current calculated on a grounding conductor. The formulation has a great significance in its use in conjunction with 1-D numerical methods, which are not able to determine such potentials directly. The proposed study focuses on lightning surges considering the frequency dependence of the soil properties. First, the subject is introduced emphasizing important aspects related to the analysis and representation of grounding systems against lightning. Afterward, the proposed analytical formulation is introduced with a focus on the computational implementation of the transmission line modeling method in 1-D. Simulations were carried out considering a typical horizontal electrode used as grounding in the power electric system. The formulation was validated by comparing the results with the solution based on the electromagnetic model (CDEGS Software), which is considered the most stringent for the solution of full Maxwell equations due to their minimum approaches. The results demonstrate that the generalized formulation presents good accuracy, contributing to an improved representation of grounding systems based on numerical techniques in 1-D. [ABSTRACT FROM AUTHOR]