Remember, apparent power can be found from the product of the RMS voltage and current magnitudes for any complex impedance, and \( \theta \) is the same as the impedance angle (i.e., the voltage angle...Remember, apparent power can be found from the product of the RMS voltage and current magnitudes for any complex impedance, and \( \theta \) is the same as the impedance angle (i.e., the voltage angle minus the current angle). As we are often interested in the true power, it is worth noting that a rearrangement of Equation \ref{7.7} shows that the ratio of true power to apparent power is the cosine of the impedance angle, \(P/S = \cos \theta \).