In this letter, the distributions of direct current (DC) coefficients for P-frames in H.264/AVC are analyzed, and the distortion model of the Gaussian source under the quantization of the dead-zone plus-uniform threshold quantization with uniform reconstruction quantizer is derived. Experimental results show that the DC coefficients of P-frames are best approximated by the Laplacian distribution and the Gaussian distribution at small quantization step sizes and at large quantization step sizes, respectively.