Does Shifting Time Reference in AC Circuits Help Simplify Functions?

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The discussion focuses on the simplification of AC circuit functions by shifting the time reference. Specifically, it addresses the transformation of voltage and current functions from cosine to sine forms using the equation Vmcos(ωt + θ - 90°) = Vmsin(ωt + θ) and Imcos(ωt + Φ - 90°) = Imsin(ωt + Φ). The multiplication of the forcing function by the imaginary unit j transforms the voltage function into jVmsin(ωt + θ). This method ultimately utilizes the superposition theorem to derive the total response of the circuit.

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icesalmon
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In class we've been talking about circuits with AC sources of the form v(t) = Vmcos(ωt+θ) which produces a current i(t) = Imcos(ωt+Φ). They go on to talk about shifting their time reference by re-writing the function for voltage, Vmcos(ωt + θ - 90°) = Vmsin(ωt+θ) the current Imcos(ωt+Φ-90°) = Imsin(ωt+Φ) for some reason of which I can only speculate. Next multiplication of the forcing function vm(t) by j somehow transforms what was once Vmcos(ωt+θ) into jVmsin(ωt + θ). And then use the superposition theorem to produce the total response for the complex forcing function to be v(t) = Vmcos(ωt+θ) + jVmsin(ωt+θ).
My confusion deals with their "shifting of the reference time" and how they transformed the forcing function into a sinusoid. Do they re-write cosines as sines just to use eulers identity later on?
 
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