Capacitor
For a capacitor, there is the relation:
Considering the voltage signal to be
it follows that
And thus
This says that the ratio of AC voltage amplitude to AC current amplitude across a capacitor is, and that the AC voltage lags the AC current across a capacitor by 90 degrees (or the AC current leads the AC voltage across a capacitor by 90 degrees).
This result is commonly expressed in polar form, as
or, by applying Euler's formula, as
Read more about this topic: Electrical Impedance, Device Examples, Deriving The Device-specific Impedances