Embodiments provided herein describe a low-e panel and a method for forming a low-e panel. A transparent substrate is provided. A metal oxide layer is formed over the transparent substrate. The metal oxide layer includes a first element, a second element, and a third element. A reflective layer is formed over the transparent substrate. The first element may include tin or zinc. The second element and the third element may each include tin, zinc, antimony, silicon, strontium, titanium, niobium, zirconium, magnesium, aluminum, yttrium, lanthanum, hafnium, or bismuth. The metal oxide layer may also include nitrogen.