In an ac circuit, electrical conductance works the same way as it does in a dc circuit. Conductance is symbolized by the capital letter G. It was introduced inprevious topics. The relationship between conductance and resistance is simple: G = 1/R. The standard unit of conductance is the siemens. The larger the value of conductance, the smaller the resistance, and the more current will flow. Conversely, the smaller the value of G, the greater the value of R, and the less current will flow.