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Reactance is the imaginary part of the impedance; a component with a finite reactance induces a phase shift
between the voltage across it and the current through it.
A purely reactive component is distinguished by the sinusoidal voltage across the component being in quadrature with the sinusoidal current through the component. This implies that the component alternately absorbs energy from the circuit and then returns energy to the circuit. A pure reactance will not dissipate any power.
A capacitor has a purely reactive impedance which is inversely proportional to the signal frequency. A capacitor consists of two conductors separated by an insulator, also known as a dielectric.
At low frequencies a capacitor is open circuit, as no charge flows in the dielectric. A DC voltage applied across a capacitor causes charge to accumulate on one side; the electric field due to the accumulated charge is the source of the opposition to the current. When the potential associated with the charge exactly balances the applied voltage, the current goes to zero.
Driven by an AC supply, a capacitor will only accumulate a limited amount of charge before the potential difference changes sign and the charge dissipates. The higher the frequency, the less charge will accumulate and the smaller the opposition to the current.
This description was obtained from wikipedia.
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