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| Well for starters I assume you know the physical difference between AC and DC power. DC is pretty straightforward to work with in terms of the mathematical field since it operates in a relatively steady state and has simple relationships in regards to voltage, current, and power. AC power, on the other hand, is not as friendly to work with in mathematics. But, the math it is greatly simplified with something called the RMS value or Root-Mean-Square value. This simple calculation essentially converts AC power into a DC power equivalence, which makes other calculations less tedious. In fact, the value that a digital voltmeter shows is usually the RMS value. Please keep in mind that this definition is highly simplified, but I think it will provide you with an adequate amount of insight to your question.
Mav
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