I am working out the derivations of the telegraph equations of a transmission line
$$\begin{gathered} \frac{{\partial V}}{{\partial x}} = - L\frac{{\partial I}}{{\partial t}} - RI \hfill \\ \frac{{\partial I}}{{\partial x}} = - C\frac{{\partial V}}{{\partial t}} - GV \hfill \\ \end{gathered}$$ where I is the current, V is the voltage, R is the resistance per unit length, L is the inductance per unit length, C is the capacitance per unit length, and G is the conductance per unit length.
Working into the derivations, two questions arose: Why do we express the parameters on a per unit length basis? What are the assumptions underlying the transformation from total values to per unit length (e.g., linearity, isotropy, etc.)?