Time domain reflectometry (TDR) is a measurement technique based upon transmission line theory. The solutions of transmission line equations are reformulated in terms of independent physical properties, instead of coupled per-unit-length circuit parameters. The complete TDR response is effectively modeled by a non-uniform transmission line using the non-recursive ABCD matrix approach. Approaches to calibrate line parameters and perform TDR measurements based upon such model are introduced with an example on dielectric spectroscopy. TDR modeling in terms of decoupled physical parameters and non-recursive algorithm allows more convenient calibration of line parameters and facilitates interpretation of TDR measurements.