Practical capacitors and inductors as used in electric circuits are not ideal components with only capacitance or inductance. However, they can be treated, to a very good degree of approximation, as being ideal capacitors and inductors in series with a resistance; this resistance is defined as the equivalent series resistance (ESR). If not otherwise specified, the ESR is always an AC resistance, which means it is measured at specified frequencies, 100 kHz for switched-mode power supply components, 120 Hz for linear power-supply components, and at its self-resonant frequency for general-application components. Additionally, audio components may report a "Q factor", incorporating ESR among other things, at 1000 Hz.
Electrical circuit theory deals with ideal resistors, capacitors and inductors, each assumed to contribute only resistance, capacitance or inductance to the circuit. However, all components have a non-zero value of each of these parameters. In particular, all physical devices are constructed of materials with finite electrical resistance, so that physical components have some resistance in addition to their other properties. The physical origins of ESR depend on the device in question.
One way to deal with these inherent resistances in circuit analysis is to use a lumped element model to express each physical component as a combination of an ideal component and a small resistor in series, the ESR. The ESR can be measured and included in a component's datasheet. To some extent it can be calculated from the device properties.
Q factor, which is related to ESR and is sometimes a more convenient parameter than ESR to use in calculations of high-frequency non-ideal performance of real inductors, is quoted in inductor data sheets.
Capacitors, inductors, and resistors are usually designed to minimise other parameters. In many cases this can be done to a sufficient extent that parasitic capacitance and inductance of a resistor, for example, are so small as not to affect circuit operation.