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AC resistance should NOT be confused with IMPEDANCE or REACTANCE.
When AC flows through a conductor, it tends to flow towards the surface of that conductor due to a phenomenon called the 'skin effect'. The skin effect, therefore, acts to reduce the effective cross-sectional area of the conductor. Since resistance is inversely-proportional to cross-sectional area, the result is an elevated value of resistance compared with that to DC current. This is called AC RESISTANCE, and it increases with frequency. At mains frequencies (50/60 Hz), AC resistance is not dramatically higher than DC resistance but the difference becomes significant at high frequencies.
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