The power dissipated by an inductive reactance or a capacitive reactance is always zero. But the net impedance of inductors and capacitors always contains a finite amount of resistance The net impedance (R) + (jX) of an inductor at higher frequencies is predominately inductive reactance (jX) but always contains an unavoidable finite amount of fixed resistance (R). Therefore when a Voltage is applied an inductor does dissipate a small but finite amount of power in the resistive (R) component of it's impedance.
The net impedance (R) + (-jX) of a capacitor at lower frequencies is predominately capacitive reactance (-jX) but always contains an unavoidable finite amount of fixed resistance (R). Therefore when a Voltage is applied, a capacitor does dissipate a small but finite amount of power in the resistive component of it's impedance.
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