Electrical impedance is a measure of opposition to alternating current in a circuit. It is a complex ratio of voltage to current and has both magnitude and phase, unlike resistance which only has magnitude. The phase impedance of a single core cable is calculated using the formula that considers the AC resistance, reactance, frequency, and inductance. The characteristic impedance of twisted pair cables can also be calculated using formulas that include the mutual capacitance, conductor diameter, insulation diameter, insulation dielectric constant, stranding factor, and velocity of propagation. Tables are provided with typical values for dielectric constants, capacitance, velocity of propagation, and stranding factors.