C-D, C-Q, C-R, L-D, L-Q, L-R, L-Rdc,
R-Q, R-X, R-Rdc, Rdc, Z-D, Z-Q, Z-θr, Z-θd
Series (subscript s), parallel (subscript p).
Actual capacitors, inductors, and resistors are not
ideal components of pure reactance and pure
resistance. They usually have both resistive and
reactive components. An actual impedance
element can be simulated by an ideal resistor and
an ideal reactor (inductance or capacitance) in
series or in parallel.
It can be converted mathematically with a
formula, but the two forms are different, and the
inconsistency depends on the quality factor Q (or
loss D).