Complex impedance
Impedance is resistance's richer cousin for AC circuits: it measures not just how much a component opposes current, but also how much it shifts the current's timing relative to the voltage. Written as a complex number Z = R + jX, its real part R is ordinary resistance (which burns energy), and its imaginary part X — the reactance — captures the energy-storing, phase-shifting behavior of capacitors and inductors.
An ideal resistor has Z = R with no phase shift; an inductor has Z = jωL, so its opposition grows with frequency and it makes current lag voltage by 90°; a capacitor has Z = 1/(jωC), so its opposition shrinks with frequency and current leads voltage by 90°. With impedances in hand, Ohm's law generalizes beautifully to V = I·Z, and series/parallel combination rules carry straight over from resistors — letting you analyze filters, resonant circuits, and matching networks with the same algebra you already know.
Reactance (X) carries energy back and forth without dissipating it, which is why purely reactive elements consume zero average power — the basis of the distinction between real and reactive power.