Many __AC resistive circuits__ such as heating elements and lamps consist of a pure ohmic resistance only and have negligible values of inductance or capacitance adding to its impedance. In such circuits we can use both **Ohms Law** and **Kirchoff’s laws** as well as simple circuit rules for calculating the voltage, current, impedance and power as we would in *DC circuit analysis*. When working with such rules it is usual to use rms values only.

Z = R

Z =V_{R}/I

Z = R + j0