Use sinusoidal phasors, . Differentiation becomes multiplication by , so the time-dependent element laws reduce to algebraic complex impedances:
Then encodes both amplitude ratio and voltage-current phase difference . Series impedances add, while parallel admittances add. This applies to linear sinusoidal steady state; switching transients are separate homogeneous solutions.
The source figure has a series capacitor followed by in parallel with . Its complex impedance is
The imaginary part vanishes at a finite positive frequency only if , in which case
At that frequency, substituting into the real part gives
If , no finite positive-frequency cancellation exists; the impedance merely tends toward its high-frequency limit.
The parameters satisfy , and
Thus the source current is A RMS. The ideal reactive elements dissipate no average power, so all mean input power is lost in :
The source's instantaneous input power also has maximum W because its total current is in phase with its voltage, although its power maximum need not occur at the resistor's power maximum: the reactive elements exchange stored energy.
With only across the source,
The network transforms the real input load from to . At the parallel-branch impedance is , giving resistor RMS voltage V and again W. The extra power is supplied by the voltage source; it is not produced by the ideal capacitor or inductor.

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