Resistor AC Response

Impedance Calculate

Examine Capacitor Inductor

Contribution to complex impedance Phasor diagram

For ordinary currents and frequencies the behavior of a resistor is that of a dissipative element which converts electrical energy into heat. It is independent of the direction of current flow and independent of the frequency. So we say that the AC impedance of a resistor is the same as its DC resistance. That assumes, however, that you are using the rms or effective values for the current and voltage in the AC case.