The key factor for the miniaturization of piezoelectric devices is power density, which is limited by the heat generation or loss mechanisms. There are three loss components for piezoelectric vibrators, i.e., dielectric, elastic and piezoelectric losses. The mechanical quality factor, determined by these three factors, is the figure of merit in the sense of loss or heat generation. In this paper, quality factors of resonance and antiresonance for k(31), k(33), and k(15) vibration modes are derived, and the methodology to determine loss factors in various directions is provided. For simplicity, we focus on materials with mm (equivalent to 6mm) crystal symmetry for deriving the loss factors of polycrystalline ceramics, and 16 different loss factors among total 20 can be obtained from the admittance/ impedance measurements.