Complex impedance is a measure of the opposition that a circuit presents to the flow of alternating current (AC), represented as a complex number in the form of $$Z = R + jX$$, where $$R$$ is the resistance and $$X$$ is the reactance. This concept allows for a more complete analysis of AC circuits by considering both resistive and reactive components, essential for understanding phasor representation and circuit behavior in sinusoidal signals.