In the DC case, maximum power transfer is achieved by setting the load resistance equal to the source’s internal resistance. This is not true for the AC case. Instead, the load should be set to complex conjugate of the source impedance, the complex conjugate having the same magnitude as the original but with the opposite sign for the angle. By using the complex conjugate, the load and source reactive components will cancel out leaving a purely resistive circuit similar to the DC case. When calculating the true load power, care must be taken to remember that the load voltage appears across a complex load impedance. Only the real portion of this voltage appears across the resistive component, and only the resistive component dissipates power.