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This lecture covers the concept of impedance in sinusoidal regime, which is the quotient of voltage by current at a given frequency in steady state. It also explains the laws of Kirchhoff for circuits containing linear resistive, inductive, and capacitive elements, and how impedance allows the generalization of Ohm's law. The instructor discusses the notion of dipole, the overlay of multiple generators using voltage and current dividers, and how to handle sources with different frequencies in groups.