Complex numbers are essential in analyzing alternating current (AC) circuits, allowing for the representation of time-harmonic currents and voltages. By using complex impedance, circuit components like capacitors and inductors can be simplified, enabling easier calculations of their behavior in AC systems. The relationship between voltage and current in these components is expressed through complex equations, which account for phase shifts and reactance. In contrast to direct current (DC) circuits, AC circuits feature real and imaginary impedances, reflecting both resistance and reactance. This approach facilitates the analysis of complex circuits that would otherwise be challenging to evaluate.