In some circuits, there are virtual grounds, which are nodes at the same voltage as ground, but are not connected to a power supply. When current flows into the virtual ground, the voltage at the virtual ground may change relative to the real ground, and the consequences of this situation must be analyzed carefully.
The real part and imaginary part of impedance are interpreted as a resistive part that dissipates energy and a reactive part that stores energy. Resistors can only dissipate energy and therefore their impedances have only a real part. Capacitors and inductors can only store energy and therefore their impedances have only an imaginary part. When resistors, capacitors, and inductors are combined, the overall impedance may have both real and imaginary parts. It is important to note that the definition of impedance preserves the definition of resistance.
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