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A component in a DC circuit can be described using only its resistance. The resistance of a capacitor in a DC circuit is regarded as an open connection (infinite resistance), while the resistance of an inductor in a DC circuit is regarded as a short connection (zero or very low resistance).
In AC circuits the impedance of an element is a measure of how much the element opposes current flow when an AC voltage is applied across it. It is basically a voltage to current ratio, expressed in terms of frequency. Impedance is treated as complex number, which consists of a real and an imaginary part: The imaginary part, j, represents the effect the frequency of the AC source will have on the component, termed reactance. Resistance in a circuit dissipates power as heat, while reactance stores energy in the form of an electric or magnetic field.
For a resistor in either a DC or AC circuit the voltage across is the resitance value multiplied by the current value - Ohm's Law. It has no imagmary, j, value.

The general term for the impedance (Z) of a component is

Z = R + jX
For a resistor this becomes
Z = R

The impedance of a capacitor is

ZC =
- j / ωC
where ω is the angular frequency (given by ω = 2πf, where f is the frequency of the signal), and C is the capacitance of the capacitor.
This represents the following phase vector (phasor) diagram, where a component in an AC circuit is represented as a vector having a real (resistive) value and an imaginary (reactive) value
Several facts show from the above formula, The j-operator has a value equal to √-1, and represents a counter-clockwise rotation of 90o so successive 'rotations' of " j ", ( j x j ) will result in j having the following values of, -1, -j and +1.

As the j-operator is being used to indicate the counter-clockwise rotation of a vector, each successive rotation of " j ", j2, j3 etc, will force the vector to rotate through a fixed angle of 90o in a counter-clockwise direction as shown in the figure left.
Likewise, if the multiplication of the vector results in a -j operator then the phase shift will be -90o, i.e. a clockwise rotation.
90o rotation = j = √-1
180o rotation = j2 = -1
270o rotation = j3 = j
360o rotation = j4 = 1
The addition or subtraction of complex numbers is performed by adding or subtracting the real numbers and adding or subtracting the imaginary numbers. For example , if
A = x +jy and B = w + jz, then
A + B = (x + w) + j * (y + jz), and
A - B = (x - w) + j * (y - jz)

The multiplication of complex numbers follows more or less the same rules as for normal algebra along with some additional rules for the successive multiplication of the j-operator where: j2 = -1. S,

A * B = (x + jy) * (w + jz) = xw + jzx + jyw + j2yz = xw + j * (zx + yw) - yz = xw - yz + j * (zx + yw)

The division of complex numbers is a little more difficult to perform. The denominator is considered to be one half of the quadratic equation a2 - b2 =0. This resolves to (a + b) * (a - b) = 0. If b is an imaginary number then b2 will be a real number. So multiplying the denominator by its conjugate pair, a process termed rationalising" will make the calculation possible. Let

A / B
=
4 + j1 / 2 + j3
Multiplying top and bottom by the conjugate of the denominatot, 2 - j3, gives
A / B
=
(4 + j1) * ( 2 - j3) / (2 + j3) * ( 2 - j3)
=
8 - j12 + j2 - j23 / 4 -j6 + j6 - j29
=
8 + 3 - j10 / 4 + 9
=
11 - j10 / 13

The voltage of an inductor leads the current by 90 degrees. The following equation is used for the impedance of an inductor:

ZL = jωL
where ZL is the impedance of the given inductor, ω is the angular frequency, and L is the inductance of the inductor. The conclusions that can be drawn from this formula: are

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