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Ohm's Law, in the sense of the ratio of voltage to current giving the value of the circuit's opposition to current flow, applies to both d.c. and to a.c. (interestingly, it also applies to magnetic circuits!).

For d.c., the opposition is resistance, so V/I = R. But for a.c., the opposition is impedance, so V/I = Z.

For a magnetic circuit, the opposition to the formation of magnetic flux is reluctance, so (magnetomotive force/flux) = reluctance.

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