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, leaving
Therefore
Equivalently, 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.

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