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•The impedance Z of a circuit is the ratio of the phasor voltage V to the phasor current I, measured in ohms Ω.
  where R = Re, Z is the resistance and X = Im, Z is the reactance. Positive X is for L and negative X is for C.
•The admittance Y is the reciprocal of impedance, measured in siemens (S).
9.5 Impedance and Admittance (1)