For a linear element in sinusoidal steady state, the complex impedance is the ratio of the voltage phasor to the electric current phasor, . Use the convention that the physical signal is the real part of its phasor times . Then time differentiation becomes multiplication by .
For a resistor, Ohm's law gives . For a capacitor, gives . For an inductor, gives . HenceThe imaginary part encodes the relative phase of electric current and voltage: electric current leads voltage in an ideal capacitor and lags it in an ideal inductor.
Assume a passive linear electrical circuit in sinusoidal steady state, with transients absent and the peak voltage. Write . The electric current is , with . Average the instantaneous electric power over a full period. The double-frequency term averages to zero, leavingThereforeEquivalently, root mean square values give . The reactance exchanges stored electric field or magnetic field energy with the source, whereas the real part produces Joule heating. A purely imaginary complex impedance dissipates no mean electric power under these ideal assumptions.
Keep the source diagram's topology: the arm from the left supply node to contains and in series; the arm from to the right supply node is ; the arm from the left node to is ; and the arm from to the right node contains and in parallel. Their complex impedances areFor this capacitor bridge with series loss and a parallel standard arm, the detector carries no electric current at balance. Taking the right supply node as zero electric potential and the left one as the source voltage , the two voltage dividers give and . Equality of these complex voltages means equality at every time, rather than merely equality of their magnitudes. Cross multiplication yields . ThusEquating real and imaginary parts givesThe two adjustable standards determine the two components of the unknown complex impedance. Treating the lower-right arm as a series combination would give a different and incorrect balance equation for the source circuit. The result also gives the dimensionless dielectric loss tangent for the series-loss model.
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