Series-parallel R, L, and C: Take this series-parallel circuit for example:

The first order of business, as usual, is to determine values of impedance (Z) for all components based on the frequency of the AC power source. To do this, we need to first determine values of reactance (X) for all inductors and capacitors, then convert reactance (X) and resistance (R) figures into proper impedance (Z) form:

Now we can set up the initial values in our table:

Being a series-parallel combination circuit, we must reduce it to a total impedance in more than one step. The first step is to combine L and C₂ as a series combination of impedances, by adding their impedances together. Then, that impedance will be combined in parallel with the impedance of the resistor, to arrive at another combination of impedances. Finally, that quantity will be added to the impedance of C₁ to arrive at the total impedance.

In order that our table may follow all these steps, it will be necessary to add additional columns to it so that each step may be represented. Adding more columns horizontally to the table shown above would be impractical for formatting reasons, so I will place a new row of columns underneath, each column designated by its respective component combination: