Use phasors with time dependence . The electrical impedance is the complex number relating the sinusoidal voltage and electric current: is their amplitude ratio and is the voltage phase relative to the electric current. The component laws giveThus the resistor has zero relative phase, the capacitor voltage lags its electric current by , and the inductor voltage leads its electric current by . The ideal capacitor and inductor store and return energy; the real electrical impedance of the resistor describes dissipation.
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