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why ohm's law is not applicable for ac circuit?

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Ohm's law also applicable for AC circuit but in case of AC there is impedance Z. And in case of DC there is a resistance R.

in AC E=IZ

in DC V=IR
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Ohm's law is also applicable for AC circuit.

Ohm's law for AC circuit is given by, 

i = v / R = Vm sinωt/R

Where i and v is the instantaneous value of current and voltage.

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