Use sinusoidal phasors with physical values , , and . The complex impedance is : its modulus is the voltage-to-current amplitude ratio, and its complex argument is the voltage-minus-current phase difference. Here is the electrical resistance part and the signed electrical reactance; the source's notation differs from the common notation.
The component laws , and give the complex impedances of an ideal resistor, inductor and capacitor:
In a series circuit the same electric current flows through both components, so Kirchhoff's voltage law adds their voltage phasors. The resulting series RC impedance is
For positive , the negative phase difference means that electric current leads the applied electric potential difference.

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