The discussion revolves around the notation of complex power, specifically S=VI and its variations S=VI* and S=V*I, highlighting their physical significance in relation to reactive power. The key distinction lies in the phase relationship between voltage and current, where the use of the conjugate current accounts for the lagging nature of current in inductive circuits, resulting in positive reactive power. Conversely, in capacitive circuits, the current leads the voltage, yielding negative reactive power. Both expressions yield the same magnitudes for power components, but the choice of notation affects the interpretation of reactive power. Understanding these relationships is crucial for accurate power calculations in electrical engineering.