Answer: The resistance offered by a conductor for both AC and DC is different, the resistance offered 2 DC by conductor is known as DC resistance while the resistance offered to AC is known as AC resistance or effective resistance. For a given conductor AC resistance is more than its DC resistance. This is because an alternating current flowing through a conductor does not distribute uniformly but tends to concentrate near the surface of the conductor. The result is that effective area of the conductor is reduced, causing an increase in resistance.
In Simple words, Resistance in AC circuits is called Impedance. Or
The Overall resistance (Resistance, Inductive reactance and Capacitive reactance) in AC circuits is called Impedance (Z).
We know that there is no concept of Inductive and Coactive reactances in DC Circuits. i.e. capacitive and inductive reactances in DC circuits zero because there is no frequency in DC circuits, i.e. magnitude of DC current is constant. Therefore, only the original resistance of wire comes into play.