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Complex conductivity relates the complex amplitudes of current density and electric field at an angular frequency $\omega$ in sinusoidal response. Its modulus gives the amplitude ratio, while its argument encodes their relative phase. Both the exponential time convention and whether amplitudes are peak or root mean square values must be stated when interpreting phase or average power.

Use physical electric fields $\mathbf{E}(t)=\mathrm{Re}[\hat{\mathbf{E}}{e}^{-i\omega t}]$ and current densities $\mathbf{J}(t)=\mathrm{Re}[\hat{\mathbf{J}}{e}^{-i\omega t}]$, with peak complex amplitudes. After the initial transient has decayed, substitution into the Drude model equation gives the complex conductivityHere the mobile species is Electrons. With the alternative $e^{+i\omega t}$ convention, the denominator is $1+i\omega \tau$ and the imaginary part changes sign; the physical response is identical.^[ref]

For $E_x(t)=E_0\cos \omega t$ with $\omega >0$, the real-time current density isThus a positive argument of complex conductivity in the $e^{-i\omega t}$ convention means that current density lags the electric field. At $\omega \tau =1$, its real part and imaginary part are both ${\sigma }_0/2$, its modulus is ${\sigma }_0/\sqrt{2}$, and the lag is $\pi /4$.

For $\omega \tau \ll 1$, complex conductivity tends to the positive constant ${\sigma }_0$: current density nearly follows the electric field. For $\omega \tau \gg 1$ within this model,The current density amplitude decreases and its response becomes predominantly inertial. Average power absorbed per volume is $\overline{p}=\frac{1}{2}\mathrm{Re}\sigma |\hat{\mathbf{E}}{|}^2\ge 0$. These limits describe the material response to a specified local electric field, not the complete electromagnetic response of a finite specimen with contacts. The Drude response has its pole at $\omega =-i/\tau$, consistent with the decaying causal response of a first-order relaxation equation.

The simple Drude model does not predict the microscopic momentum relaxation time. It neglects electronic band structure and Fermi-Dirac statistics; a useful semiclassical extension replaces $m$ by an appropriate band effective mass, but neither a single scalar mass nor one constant momentum relaxation time describes every material. Several charge carriers, energy-dependent scattering, and transitions between electronic bands can spoil the simple Drude frequency response. A successful low-angular frequency fit does not justify extrapolation to arbitrarily large angular frequencies.

The electric field does work on matter at local power per volumeHere $\mathbf{J}$ is current density and the dot product includes the relative direction. Positive $\mathbf{J}\cdot \mathbf{E}$ means energy passes from the field to matter; negative means matter supplies energy to the field. In general this is a work rate, not automatically an irreversible heating rate.^[ref]

For a stationary isotropic Ohmic conductor with real scalar electrical conductivity $\sigma >0$, local Ohm's law gives $\mathbf{J}=\sigma \mathbf{E}$. Thus the local Joule heating rate isThe electrical resistivity ${\rho }_{\mathrm{el}}$ has units $\Omega \mathrm{m}$, and electrical conductivity has units $(\Omega \mathrm{m}{)}^{-1}$. These formulas use the material's rest frame and dissipative conduction current density. Moving media, complex conductivity, and additional storage or transport processes require their appropriate energy balance rather than this scalar substitution.

For uniform current in a straight homogeneous wire of length $L$, wire cross-sectional area $A$ and constant electrical conductivity, $E=V/L$, $J=I/A$ and $R=L/(\sigma A)$. The volume integral recovers terminal power:As a numerical check, the wire already used in electrical resistance has $L=1\mathrm{m}$, $A=10^{-6}{\mathrm{m}}^2$, $\sigma =5\times 10^5(\Omega \mathrm{m}{)}^{-1}$ and $V=5\mathrm{V}$. It gives $J=2.5\times 10^{6}A/{\mathrm{m}}^2$, $p_{\mathrm{vol}}=1.25\times 10^{7}W/{\mathrm{m}}^3$ and $P=12.5\mathrm{W}$, agreeing with $I=2.5\mathrm{A}$ and $R=2\Omega$. Concentrating the same electric current in a smaller wire cross-sectional area therefore raises the local heating rate if electrical resistivity stays fixed.