•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).