AC Circuit Analysis involves studying electrical circuits powered by alternating current (AC), where the current periodically reverses direction. This analysis helps engineers understand how voltage, current, and impedance behave in circuits that use components like resistors, capacitors, and inductors. Key concepts in AC Circuit Analysis include phasors, which represent sinusoidal voltages and currents as rotating vectors, and reactance, which describes how capacitors and inductors resist changes in current. By applying techniques such as Kirchhoff's laws and Ohm's law, engineers can design and optimize AC circuits for various applications, including power distribution and electronic devices.