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This lecture covers AC circuits with inductances and capacitances, focusing on impedance analysis, Kirchhoff's laws, and network theorems. It explains the concept of impedance in series and parallel, emphasizing the importance of using complex forms. The lecture demonstrates the calculation of filters, phase shifts, and power consumption in AC circuits. It also delves into RLC circuits, discussing impedance analysis, frequency-dependent current amplitudes, and phase shifts. Additionally, it explores high- and low-pass filters, their cutoff frequencies, and power analysis in AC circuits, including power factor and the power triangle.